GST rate on earth work

Code 995433 is used for the Excavating And Earthmoving Services under Services AccountingCodes (SAC Codes) for Goods and Service Tax classification.

As per Notification of central tax (rate) 31/2017

Effective from the 13.10.2017 earthwork is morethan 75% then rate of gst is 5% ( before respectively prescribed rate)

Example:- CONSTRUCTION WORK OF ROAD BEFORE ITS 18% AND FROM NOW ASSUMING ABOVE WORK IS COVERED UNDER SAME, SO FROM RECEIPT ON OR AFTER 13.10.17 ITS CHARGED @ 5% GST RESPECTIVELY.