https://www.taxtmi.com/forum/issue?id=119242 A registered contractor carrying out single-residence construction with supply of materials and labour is taxable as a works contract at the standard works-contract rate and may claim input tax credit on purchases from registered suppliers. Demolition of the old house is classified as a demolition service but, when combined with the construction works, forms part of a composite supply with the works contract as the predominant element and is taxed accordingly. en-us Mon, 05 Aug 2024 17:15:06 +0530 Fri, 24 Jan 2025 10:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119242 A registered contractor carrying out single-residence construction with supply of materials and labour is taxable as a works contract at the standard works-contract rate and may claim input tax credit on purchases from registered suppliers. Demolition of the old house is classified as a demolition service but, when combined with the construction works, forms part of a composite supply with the works contract as the predominant element and is taxed accordingly. Discussion-Forum GST Mon, 05 Aug 2024 17:15:06 +0530 https://www.taxtmi.com/forum/issue?id=119242