GST Rate for Earth Work - ITC can adjust for it

This discussion clarifies the Goods and Services Tax (GST) applicable to earth work. The GST rate is 5% if earth work constitutes at least 75% of the project. For work exceeding £2.5 lakh, a 2% rate applies, with 2% TDS deducted by the department. Importantly, you can utilise excess Input Tax Credit (ITC) from previous purchases, such as cement and iron rods, to pay the remaining GST liability.