https://www.taxtmi.com/forum/issue?id=113594 GST on residential house construction hinges on contract composition: if the contract excludes land value, abatement for land is not allowed and the service attracts the standard contractor tax rate; if the owner supplies materials and the contract is for labour only, the supply is exempt. Where the contractor purchases materials, the supply is taxable and the contractor can claim Input Tax Credit. en-us Mon, 09 Apr 2018 17:43:01 +0530 Thu, 23 Jan 2025 15:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113594 GST on residential house construction hinges on contract composition: if the contract excludes land value, abatement for land is not allowed and the service attracts the standard contractor tax rate; if the owner supplies materials and the contract is for labour only, the supply is exempt. Where the contractor purchases materials, the supply is taxable and the contractor can claim Input Tax Credit. Discussion-Forum GST Mon, 09 Apr 2018 17:43:01 +0530 https://www.taxtmi.com/forum/issue?id=113594