What was the GST rate on construction of single residential unit in 2017-18 ?
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GST on construction of single residential unit
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During 2017-18, the construction of a single residential unit was exempt (0% GST) if it was a pure labour contract. If it was a composite works contract (involving both labour and materials), it was generally taxable at an effective rate of 12% (after a one-third deduction for land value).
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