What is gst on construction of government hospitals ??


(Querist)
15 March 2019
What is the rate of GST on construction of government hospitals ??


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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