{"id":71627,"date":"2025-05-22T08:21:45","date_gmt":"2025-05-22T02:51:45","guid":{"rendered":""},"modified":"2025-05-22T08:21:45","modified_gmt":"2025-05-22T02:51:45","slug":"gst-ruling-construction-services-taxed-at-18-with-land-value-deduction-no-special-exemptions-apply","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71627","title":{"rendered":"GST Ruling: Construction Services Taxed at 18% with Land Value Deduction, No Special Exemptions Apply"},"content":{"rendered":"<p>GST Ruling: Construction Services Taxed at 18% with Land Value Deduction, No Special Exemptions Apply<br \/>Case-Laws<br \/>GST<br \/>The AAR ruled that GST on construction work for prospective clients is liable at 18% under SAC 9954, with a 1\/3 deduction for land portion. The transaction does not qualify for lower tax rates or exemption under accommodation services. Monthly\/annual maintenance charges are also subject to 18% GST under SAC 9995. The ruling clarifies that sub-leasing or assignment of const<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88624\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Landmark GST Ruling: Construction Services Taxed at 18% with Land Value Deduction, No Special Exemptions ApplyCase-LawsGSTThe AAR ruled that GST on construction work for prospective clients is liable at 18% under SAC 9954, with a 1\/3 deduction for land po<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71627","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71627"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71627\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}