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What is gst on construction of government hospitals ??

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15 March 2019 What is the rate of GST on construction of government hospitals ??
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CA Anita Bhadra

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CA Anita Bhadra (Expert)
16 March 2019 12%

As per the amendment to notification No.8/2017 vide notification No.39/2017 dated October 13, 2017, composite supply of works contract as defined in clause (119) of section 2 of the CGST Act 2017, supplied to the Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Governmental Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration is taxable @12% GST
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