Rate of Sport Complex

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.

18 per cent

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.
It is constructed for Government

Whether there is no relaxation for Government Sport Complex
It's 12% in case supplied to Government.

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