GST on Construction & realestate

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....ST on Construction & realestate <br> Query (Issue) Started By: - Sangeetha D Dated:- 12-6-2025 Goods and Services Tax - GST <br> Got 2 Replies <br> GST<br> <br> GST Implications for Construction Contracts and Property Sale - Comprehensive Query Background: Mr. A is an engineer undertaking individual house construction projects under different business models: Case 1: Works Contract (Materials + La....

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....bor) * Purchases all construction materials in his name * Charges clients per square foot. *&nbsp;Q: Is this service taxable or exempt under GST? Case 2: Pure Labor Service (Client Supplies Materials) * Only provides construction labor * Client supplies all materials *&nbsp;Q: Is this service taxable or exempt under GST? Case 3: Land Purchase + Construction + Sale * Purchases land in his name * Co....

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....nstructs complete house&nbsp; * Sells completed property * Q: Is this service taxable or exempt under GST? --Reply By: Sadanand Bulbule The Reply: Refer the following: 2025 (4) TMI 549 - KARNATAKA HIGH COURT&nbsp;-&nbsp;M/S. ROHAN CORPORATION INDIA PVT LTD., VERSUS UNION OF INDIA, THE COMMISSIONER OF CENTRAL EXCISE & CENTRAL TAX (GST) MANGALURU, THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE & CE....

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....NTRAL TAX, MANGALURU, SHRI SANJAY KUMAR MISHRA, LIQUIDATOR FOR LOTUS SHOPPING CENTERS PVT. LTD., THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES MANGALURU. &nbsp; &nbsp; --Reply By: Shilpi Jain The Reply: First case 18%,  2nd case if only supply of labour 18% but if services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining t....

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....o a single residential unit otherwise than as a part of a residential complex - 0% 3rd case - possibility of 5%.  <br>***<br> Discussion Forum - Knowledge Sharing....