how to gst applicable for construction business

If he takes complete work contract with material, he will have to charge 18% over total cost (without land cost) . ITC can be availed.

But pure labour contract is nil rated...... material directly billed in owner's name.

Thank You for the reply Sir.,

After completing the Constructions he will give bill to Owner. Then How to Issued Bill to owner?

Can You give some examples or Any details based on Construction business?

When complete house property is sold after constructing house over any land, then there will be direct registration of property and no GST bills would be issued. ITC over material or labour cannot be claimed.

In case sold during construction period, GST will be charged at 12% over full agreement value including cost of land. Again ITC available.

Sir.,

I cannot understand both replies... Oneis charged 18% & another one is charged 12%.

How can I understand these transactions?