Guidace regarding commercial orindustrial construction serv

First examine whether the construction is commercial in nature. Govt construction, public hpositls, educational institutions for public are not covered) If taxable the options are:

1. If the contract for supply of materials is separate - say 75% of the same 30 L. The the balance upto Rs. 10 L is exempt.

2. Alternative is to pay ST on the balance after paying VAT ( maybe on 30% or on labour deduction)

3. Another alternative is to charge 4.12% on the gross amount under composition