Gst related query

This discussion seeks clarification on GST rates applicable to M/s Krishna Construction Company, which builds CC roads for gram panchayats. The primary query is about the correct GST percentage for government contracts, with a suggestion of 12%. Further questions arise regarding the GST treatment of materials like water (a non-GST supply) and sand (potentially 5%), and whether a single GST rate applies to the total taxable value of the construction project.