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 % ?