GST provisions in respect of Construction of Public toilets (got tender from government)?
Reply
This service will cover under heading 9954 attracting 12% GST rate (Composite supply of works contract to the Central Government, State Government, Union Territory, by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession).
Further no restriction on ITC in respect of purchase of construction material.
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