Development of site

18%..                             

For a site-development contract, GST is generally 18% where the work is a taxable construction or works-contract service. The exact treatment depends on what “site development” covers: civil works such as earthwork, roads, drainage or land levelling may be treated differently from a standalone land sale or a service that is only consultancy.

If the contract involves construction of an immovable property with transfer of goods, it may qualify as a works contract under GST. Please specify the actual work and whether it is for a developer, government body or landowner to identify the correct classification and any applicable exception.

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GST on site development:

• Site development works (levelling, earthwork, drainage) are construction services (SAC 9954): 18%. If done for government entities for specified purposes, concessional rates may apply. Sale of developed plots itself is generally outside GST (Circular 177/09/2022), but development services billed separately are taxable.