GST rate on construction of single residential unit (not as an apartment or a building) where the builder owns a piece of land on which he constructs a bungalow and it is intended to be sold and advances shall be received before CC.

Reply- Rate of GST on construction of single residential house— Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to a Single residential unit otherwise than as a part of a Residential complex is taxable @12% under S.No.3 (v) of Noti. No.11/2017-CT (Rate) Dated: 28.06.2017.