Gst on construction

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I have query one of my client delivers PMC service related to construction of toilet said that service are not liable to the GST?

and when asking them to the reason then he said the that work related to swach bharat abhiyaan hence exempted?

Please clarify this issue? 

Replies (1)
gst applicable there is no such type of exemption
please refer section 11 of cgst act


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