GST Rate for SME and Startup Construction Services Not Eligible for 12% Concessional Rate Due to Non-Business Use.

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Full Text of the Document

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....Classification of services - Rate of GST - Works Contract Service - construction service - As the purpose of the construction / building is meant for accommodating Small and Medium Enterprises (SMEs) and Startups, which are not other than for commerce, industry, or any other business or profession, the concessional rate of 12% is not available to the applicant.....