As per the GST (Goods and Services Tax) law, construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer is a supply of service and hence, is liable to the goods and services tax (GST). However, no GST is meant to be paid on ready to move in or completed property as per the CGST Act, 2017. The GST is payable only on the under construction houses.
(i) General Construction services for all complete constructions,. (ii) Specialized construction services like services related to parts of buildings or civil engineering works, rather than the complete construction services. 1. General Construction Services of single dwelling or multi dwelling or multi storied residential buildings, 2. General Construction Services of other residential buildings, 3. General Construction Services of industrial buildings, 4. General Construction Services of commercial buildings, 5. General Construction Services of other non-residential buildings. 6. General Construction Services of other buildings n.e.c. 1. Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above, 2. Site preparation services, 3. Building completion and finishing services.
General Constructions services are divided into 6 categories. They are as below:
Specialized construction services divided into 3 categories. They are as below:
HTML Table
Note: Gross rate is the rate of specified in the respective entry, and effective rate is after one third deduction from the total value towards value of land
S.NO
Entry No
Nature of Service
Gross Rate
Effective Rate
1
3(i)/R
Affordable residential apartment in a RREP (Commenced on or after 01.04.2019 or ongoing projects opted for new rates) intended for sale
@1.5%
@1%
2
3(ia)/R
Residential apartment (other affordable residential apartments) in a RREP (commenced on or after 01.04.2019) or ongoing projects opted for new rates), intended for sale
@7.5%
@5%
3
3(ib)/R
Commercial Apartments in a RREP (commenced on or after 01.04.2019 or ongoing projects opted for new rates) intended for sale
@7.5%
@5%
4
3(ic)/R
Affordable residential apartment in REP, other than in a RREP (commenced on or after 01.04.2019, or ongoing projects opted for new rates), intended for sale
@1.5%
@1%
5
3(id)/R
Residential apartment (other than affordable residential apartments) in REP other than in a RREP (Commenced on or after 01.04.2019, or ongoing projects opted for new rates) intended for sale
@7.5%
@5%
6
3(ie)/R
Ongoing projects in specified schemes (of lower rate of tax) where the promoter has not opted for new rates
@12%
@8%
7
3(if)/R
Commercial Apartments in REP other than in RREP
@18%
@12%
8
3(if)/R
Ongoing Residential apartments as on 31.03.2019 ,other than affordable residential apartments, where promoter has opted to pay at old rates (other than S.No1 to 6 above)
@18%
@12%