This discussion clarifies the Goods and Services Tax (GST) applicable to construction services performed on privately owned land. Specifically, it addresses non-affordable residential apartments and whether the land's value should be included when calculating the GST on construction charges. The consensus suggests a GST rate of 18% applied solely to the construction costs, excluding the land value.
10 March 2025
What is GST Rate on construction service for non affordable residential apartments in own land ? Is land value should included in construction value for gst calculation?