gst rate on works contract

Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act - 18%

Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act - 18%

(119) “works contract” means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract;