Inputs like Bricks, Marble, Granite, Roof tiles, Natural Sand, Glass for construction purposes, etc.
Input Services like Labour Supply Services, Rent of DC Generator Services, GTA etc.
However, Tax on Cement ( Portland/Slag Cement ) purchased from an Unregistered Dealer shall be paid @ 28% under Reverse Charge Mechanism ( RCM ) basis. [ Section 9(4) ].
Refer Notification No. 7/2019 - Central Tax ( Rate ), dated 29th March 2019 to know more regarding RCM for 80% criteria.
Also a series of FAQ's was released by CBIC on 7th May and 14th May 2019 regarding the New Scheme of Real Estate Sector.
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