Gst rates and credit

18% with ITC to subcontractors.

Revised Model GST Law mentions that input tax credit is not available for-

• works contracts services when supplied for construction of immovable property, other than plant and machinery, except where it is an input service for further supply of works contract service
• goods or services received by a taxable person for construction of an immovable property on his own account, other than plant and machinery, even when used in course or furtherance of business.

Sir, For Advertising Agency (Design Agency)

contact work

Sir, I want to know what is the rate for Advertising Agency (Design Agency) and what will be the HSN/SAC Code...