The supply of construction service has been made taxable under the GST @ 18%. However a deduction of 1/3rd of the gross value is made available in case where the value of such supply is inclusive of value of land. Hence effective value of taxable supply becomes 2/3rd i.e., 18% * 2/3rd= 12%
however please ensure whether u r asking for service provider of construction service as a builder or Real estate service provider , because the supply of Real Estate service is taxed at 18%
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