GST RATE ON WORKS CONTRACT SERVICE


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This discussion clarifies the applicable GST rate for works contract services related to the construction of a single dwelling unit. If the carpet area is less than 90 square meters and the property is located in a non-metro city, the GST rate applicable is 12%.

01 May 2021 DEAR SIR
ONE OF MY CLIENT PROVIDING WORKS CONTRACT SERVICE FOR CONSTRUCTION OF HOUSE TO INDIVIDUAL PERSON (SINGLE UNIT) & CARPET AREA IS LESS THAN 90 METER IN NON METRO CITY THEN MY QUERY IUS THAT WHICH GST RATE APPLICABLE 12 % OR 18 % ?

01 May 2021 18% GST applicable............

01 May 2021 As per Notification 12/2017 the rate applicable on works contract for single dwelling unit is 12%


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