residential house construction

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Construction of residential house of individual is exempt for contractor to collect GST?
Replies (7)

As per Notification No. 12/2017, 

  • Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex -- Exempt

 

But works contract with materials is chargeable to GST at 18%.

Madam, means works contractor has to collect GST from individual and pay accordingly.

Yes, provided he is registered under GST act.

thanks madam

U R welcome.

I will never buy a house that is next construction

Yes, provided he is registered under the GST act. I also build my own house. I have spent a lot of money to finish it. Sometimes I can't imagine that I paid twenty years for my house and now I can say that I have my own property. remember I was young and wanted to build a special place for my family. At that time I lived with my wife I a small apartment and I wanted to give her more. I found the land and used Youngman boards hire to find some builders. Now we are friends with those builders and sometimes they come to us in the holidays. One of them is even my neighbor.

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