rate of works contract

If the work contract includes composite supply like here civil,mechanical and electrical under same contract it will be liable to 18% GST with full availability of ITC.

However since works contract has been specifically defined as 'services' under GST and also under GST, since composition scheme is not available to 'service providers' ; hence work contractors can't opt for composition scheme and have to go for normal scheme only.

It will depend on the nature of work performed and terms in agreement, like in the case of civil construction intended for sale rate is 12%,with full ITC.