GST on Construction services

please tell me when we have to apply 12% and 18% GST rate on construction services
Replies (3)
if it's to govt. it's 12
other the govt it's 18
*other then govt. 18%
actually i have studied that construction of complex/building which are intended for sale to consumer attracts 18% GST but it becomes 12% afer deducting 1/3 of land value

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