Advance payment under GST for Constraction Industry

Hi,

one of my client doing Constraction contract work. He getting amount as advance from client to build the buildings. now the issue is under gst act advance received from client 18% is applicable to constraction industry or Not.


if it is exempted from gst tax, how to treat in 26as, amount showed in 26as.and GST -9.





please guid as.