What is the GST Rate on construction of Government Sport Complex
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Quick Summary
The standard GST rate for constructing sport complexes, including civil structures and buildings intended for sale, is 18%. However, a reduced rate of 12% applies when such construction is supplied to the Government. GST is not applicable to fully constructed properties that have received a completion certificate.
Construction of complex, building, civil structure, including a complex or building intended for sale to a buyer, wholly or partly, will attract a GST rate of 18 per cent. GST, however, will not be imposed on fully constructed properties, where completion certificate as been issued by competent authority.