GSt Rates on government contract

12% generally but in some cases it is 5%

5% with ITC and 12% without ITC

Where it is given Sourav, I already told you stop misguiding querist for sake of some points on caclub. Firstly understand query and then reply.

This rule applicable in case of RCM only.

Case to case GST rate will be vary.

1. 18% if enduse is predominantly for the purpose of Business or commerce or Industry.
2. 5% if there is 75% and above earth work in total work.
3. 12% for other than above

There is no any restriction on availing ITC other than Section 17(5).
you

you may also refer Notification No.11/2017 Central Tax - Rate and further amendments there on.