Final rate of GST @12% on Government Works Contracts
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 25-8-2017<\/p>\n
The Central Government vide Notification No. 20\/2017-Integrated Tax (Rate) ,dt. 22-08-2017, has amended the GST rate on Government contracts to 12 percent from 18 percent. This rate would be applicable for ongoing as well as new contracts. Amended rate structure for construction and works contracts are as follows:
\n@18 Percent
\n(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)
\n@18 Percent
\n(ii) composite supply of works contract as defined in clause 119 of section<\/p>\n
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\n(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
\n(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
\n(c) a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission\/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction \/ enhancement” under the Housing for All (Urban) Mission\/Pradhan Mantri Awas Yojana;
\n(e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased.
\n@12 Percent
\n(v) Composite supply<\/p>\n
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\n(f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
\n@18 Percent
\n(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.
\n Reply By ravi singh as =
\nsir
\n my question is about work contract
\n Dated: 6-12-2017
\n Reply By ravi singh as =
\n1. is rcm applicable on labour charge in worck contract service
\n2. can i take input of raw material purchse for construction work as a work contractor
\n3 what is the rate of gst on work contract , on commercial hotel for other person
\n Dated: 6-12-2017
\n Reply By NAVEEN CHHAPARWAL as =
\nRESPECTED SIR,
\nI RECEIVED WORK CONTRACT FOR WATER SUPPLY AND SEVERAGE TRATMENT PLANT FROM PWD DEPARTMENT. I WANT TO KNOW WHAT IS GST RATE APPLICABLE AND IF INPUT ITEM USED IN THIS CONTRACT CAN I TAKE INPUT ON SAME AND ALSO IF I RECEIVED CONTRACT FROM OTHER THEN GOVT. DEPT. WHAT IS GST RATE AND TRATMENT??
\n D<\/p>\n
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