Gst rate on construction service on own land

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Tax consultant
28 Points Joined January 2025

What is gst rate on construction service for residential apartment which is constructed on own land ? Is land value should included in construction value for gst calculation? 

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On 10 March 2025 at 18:01 Report
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Master in Accounts & high court Advocate
9494 Points Joined December 2011

The GST rate on construction services for residential apartments constructed on one's own land depends on whether the project is considered affordable housing or not. GST Rates:

 - *Affordable Housing*: 1% GST rate applies to affordable residential apartments with a carpet area of up to 60 square meters in metropolitan cities and up to 90 square meters in non-metropolitan cities, with a value equal to or less than Rs. 45 lakhs.¹ ² -

 *Non-Affordable Housing*: 5% GST rate applies to residential apartments that do not meet the affordable housing criteria. Land Value Inclusion: -

 *Exclusion from GST Calculation*: The land value is excluded from the GST calculation. Only the construction value is considered for GST purposes.

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On 10 March 2025 at 21:04


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