GST on Construction and works contract

GST on construction and works contract, 26 October 2026: 1.5% / 5% / 7.5% / 12% / 18%. GST is paid by the supplier (forward charge); no reverse-charge entry applies today. The exact rate depends on the entry that fits the supply — read the entries below, each with its notification.

Within a state the GST is split equally: for example 18% = 9% CGST + 9% SGST; between states it is charged as IGST.

GST rate today

Entries in force on 26 October 2026:

• 18% — If a builder sells shops or offices in a non-residential real estate project, GST is 18%. The same applies to flats in an ongoing project where the builder chose the old rates by 20 May 2019 (conditions apply). (10/2019-CT(R), entry 3(if), from 10 May 2019)
• 18% — If a works contract for the government or a local authority is mainly earth work (over 75% of its value), GST is 18%. (15/2025-CT(R), entry 3(vii), from 22 September 2025)
• 18% — Works contracts for offshore oil and gas exploration and production beyond 12 nautical miles from the coast have GST at 18%. (15/2025-CT(R), entry 3(viii), from 22 September 2025)
• 18% — If a sub-contractor does a works contract for a main contractor doing mainly earth work for the government or a local authority, GST is 18%. (15/2025-CT(R), entry 3(x), from 22 September 2025)
• 18% — When construction services are not covered by any lower-rate entry, GST is 18%. (3/2022-CT(R), entry 3(xii), from 18 July 2022)
• 18% — Construction, installation or technical services for setting up biogas plants, solar devices or power systems, windmills, waste-to-energy or tidal/wave energy plants have GST at 18%. (15/2025-CT(R), entry 38, from 22 September 2025)
• 12% — Flats in an ongoing government-scheme housing project where the builder chose this rate by 20 May 2019 (conditions apply). (6/2023-CT(R), entry 3(ie), from 27 July 2023)
• 7.5% — When a builder sells homes other than affordable homes in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ia), from 2 June 2021)
• 7.5% — When a builder sells shops, offices or godowns in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ib), from 2 June 2021)
• 7.5% — This covers a project that is not mainly residential, started from 1 April 2019. When a builder sells homes other than affordable homes there, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(id), from 2 June 2021)
• 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 3(xi), from 25 January 2018)
• 1.5% — When a builder sells affordable homes in a residential project started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(i), from 2 June 2021)
• 1.5% — When a builder sells affordable homes in a project that is not mainly residential started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ic), from 2 June 2021)

No GST (exemptions in force)

• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — When an electricity company builds or installs lines to extend power supply up to a farmer's tube well for farming, there is no GST. (14/2018-CT(R), entry 10A, from 27 July 2018)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

Who pays the GST (reverse charge)

No reverse-charge entry covers this service today, so the supplier charges GST on the invoice (forward charge).

Period by period since 1 July 2017

Every period between two changes in the notifications, with each rate entry in force for this service in that period. The table further down lists each entry once, with its start and end.

1 July 2017 – 21 August 2017

• 18% — If you construct a building, complex or structure (including one for sale) and not all payment comes after the completion certificate or first occupation, GST is 18%. (11/2017-CT(R), entry 3(i), from 1 July 2017)
• 18% — If you do a works contract (building, repair or installation where both material and labour are supplied), GST is 18%. (11/2017-CT(R), entry 3(ii), from 1 July 2017)
• 18% — Other construction services not covered by the items above have GST at 18%. (11/2017-CT(R), entry 3(iii), from 1 July 2017)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

22 August 2017 – 20 September 2017

• 18% — If you construct a building, complex or structure (including one for sale) and not all payment comes after the completion certificate or first occupation, GST is 18%. (11/2017-CT(R), entry 3(i), from 1 July 2017)
• 18% — If you do a works contract (building, repair or installation where both material and labour are supplied), GST is 18%. (11/2017-CT(R), entry 3(ii), from 1 July 2017)
• 18% — Other construction services not covered by the items above have GST at 18%. (20/2017-CT(R), entry 3(vi), from 22 August 2017)
• 12% — When a contractor does works for the government or a local body on historical monuments, canals, dams, irrigation, or water supply and sewage plants or pipelines, GST is 12%. (20/2017-CT(R), entry 3(iii), from 22 August 2017)
• 12% — When a contractor builds or repairs public roads, bridges or tunnels, government housing-scheme works, effluent plants outside factories or crematoriums, GST is 12% (conditions apply). (20/2017-CT(R), entry 3(iv), from 22 August 2017)
• 12% — When a contractor builds new railways (not metro or monorail) or a single house, GST is 12%. The same applies to low-cost houses up to 60 sq m under approved schemes, or farm-produce cold storage (conditions apply). (20/2017-CT(R), entry 3(v), from 22 August 2017)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

21 September 2017 – 12 October 2017

• 18% — If you construct a building, complex or structure (including one for sale) and not all payment comes after the completion certificate or first occupation, GST is 18%. (11/2017-CT(R), entry 3(i), from 1 July 2017)
• 18% — If you do a works contract (building, repair or installation where both material and labour are supplied), GST is 18%. (11/2017-CT(R), entry 3(ii), from 1 July 2017)
• 18% — Other construction services not covered by the items above have GST at 18%. (24/2017-CT(R), entry 3(vii), from 21 September 2017)
• 12% — When a contractor does works for the government or a local body on historical monuments, canals, dams, irrigation, or water supply and sewage plants or pipelines, GST is 12%. (20/2017-CT(R), entry 3(iii), from 22 August 2017)
• 12% — When a contractor builds or repairs public roads, bridges or tunnels, government housing-scheme works, effluent plants outside factories or crematoriums, GST is 12% (conditions apply). (20/2017-CT(R), entry 3(iv), from 22 August 2017)
• 12% — When a contractor builds new railways (not metro or monorail) or a single house, GST is 12%. The same applies to low-cost houses up to 60 sq m under approved schemes, or farm-produce cold storage (conditions apply). (20/2017-CT(R), entry 3(v), from 22 August 2017)
• 12% — When services are given to the government or a local body to build or repair non-commercial, educational, clinical or cultural buildings, or staff housing, GST is 12% (conditions apply). (24/2017-CT(R), entry 3(vi), from 21 September 2017)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

13 October 2017 – 14 November 2017

• 18% — If you construct a building, complex or structure (including one for sale) and not all payment comes after the completion certificate or first occupation, GST is 18%. (11/2017-CT(R), entry 3(i), from 1 July 2017)
• 18% — If you do a works contract (building, repair or installation where both material and labour are supplied), GST is 18%. (11/2017-CT(R), entry 3(ii), from 1 July 2017)
• 18% — Other construction services not covered by the items above have GST at 18%. (31/2017-CT(R), entry 3(ix), from 13 October 2017)
• 12% — Works contract for the government or local bodies to build or repair historical monuments, canals, dams, irrigation, water supply or sewage plants. (31/2017-CT(R), entry 3(iii), from 13 October 2017)
• 12% — When a contractor builds or repairs public roads, bridges or tunnels, government housing-scheme works, effluent plants outside factories or crematoriums, GST is 12% (conditions apply). (20/2017-CT(R), entry 3(iv), from 22 August 2017)
• 12% — When a contractor builds new railways (not metro or monorail) or a single house, GST is 12%. The same applies to low-cost houses up to 60 sq m under approved schemes, or farm-produce cold storage (conditions apply). (20/2017-CT(R), entry 3(v), from 22 August 2017)
• 12% — Building or repairing for the government or local bodies non-commercial structures, schools, hospitals, cultural buildings or staff housing (conditions apply). (31/2017-CT(R), entry 3(vi), from 13 October 2017)
• 12% — Works contract and related services for offshore oil and gas exploration and production, more than 12 nautical miles from the coast. (31/2017-CT(R), entry 3(viii), from 13 October 2017)
• 5% — Works contract for the government or local bodies where earth work is more than 75% of the contract value. (31/2017-CT(R), entry 3(vii), from 13 October 2017)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

15 November 2017 – 24 January 2018

• 18% — If you construct a building, complex or structure (including one for sale) and not all payment comes after the completion certificate or first occupation, GST is 18%. (11/2017-CT(R), entry 3(i), from 1 July 2017)
• 18% — If you do a works contract (building, repair or installation where both material and labour are supplied), GST is 18%. (11/2017-CT(R), entry 3(ii), from 1 July 2017)
• 18% — Other construction services not covered by the items above have GST at 18%. (31/2017-CT(R), entry 3(ix), from 13 October 2017)
• 12% — Works contract for the government or local bodies to build or repair historical monuments, canals, dams, irrigation, water supply or sewage plants. (31/2017-CT(R), entry 3(iii), from 13 October 2017)
• 12% — When a contractor builds or repairs public roads, bridges or tunnels, government housing-scheme works, effluent plants outside factories or crematoriums, GST is 12% (conditions apply). (20/2017-CT(R), entry 3(iv), from 22 August 2017)
• 12% — When a contractor builds new railways (not metro or monorail) or a single house, GST is 12%. The same applies to low-cost houses up to 60 sq m under approved schemes, or farm-produce cold storage (conditions apply). (20/2017-CT(R), entry 3(v), from 22 August 2017)
• 12% — Building or repairing for the government or local bodies non-commercial structures, schools, hospitals, cultural buildings or staff housing (conditions apply). (46/2017-CT(R), entry 3(vi), from 15 November 2017)
• 12% — Works contract and related services for offshore oil and gas exploration and production, more than 12 nautical miles from the coast. (31/2017-CT(R), entry 3(viii), from 13 October 2017)
• 5% — Works contract for the government or local bodies where earth work is more than 75% of the contract value. (31/2017-CT(R), entry 3(vii), from 13 October 2017)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

25 January 2018 – 26 July 2018

• 18% — If you construct a building, complex or structure (including one for sale) and not all payment comes after the completion certificate or first occupation, GST is 18%. (11/2017-CT(R), entry 3(i), from 1 July 2017)
• 18% — If you do a works contract (building, repair or installation where both material and labour are supplied), GST is 18%. (11/2017-CT(R), entry 3(ii), from 1 July 2017)
• 18% — Other construction services not covered by the items above have GST at 18%. (1/2018-CT(R), entry 3(xii), from 25 January 2018)
• 12% — Works contract for the government or local bodies to build or repair historical monuments, canals, dams, irrigation, water supply or sewage plants. (31/2017-CT(R), entry 3(iii), from 13 October 2017)
• 12% — If you do a works contract to build or repair public roads, bridges, housing under PMAY or JNNURM schemes, pollution control plants or crematoriums, GST is 12% (conditions apply). (1/2018-CT(R), entry 3(iv), from 25 January 2018)
• 12% — If a sub-contractor does a works contract for a main contractor who is doing items (iii) or (vi) for the government or a government body, GST is 12% (conditions apply). (1/2018-CT(R), entry 3(ix), from 25 January 2018)
• 12% — Works contracts for new railways or metro, a single house, low-cost houses up to 60 sq m, cold storage for farm produce or grain-handling systems: GST is 12% (conditions apply). (1/2018-CT(R), entry 3(v), from 25 January 2018)
• 12% — Building or repairing for the government or local bodies non-commercial structures, schools, hospitals, cultural buildings or staff housing (conditions apply). (46/2017-CT(R), entry 3(vi), from 15 November 2017)
• 12% — Works contract and related services for offshore oil and gas exploration and production, more than 12 nautical miles from the coast. (31/2017-CT(R), entry 3(viii), from 13 October 2017)
• 5% — Works contract for the government or local bodies where earth work is more than 75% of the contract value. (31/2017-CT(R), entry 3(vii), from 13 October 2017)
• 5% — If a sub-contractor does a works contract for a main contractor who is doing item (vii) for the government or a government body, GST is 5% (conditions apply). (1/2018-CT(R), entry 3(x), from 25 January 2018)
• 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 3(xi), from 25 January 2018)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

27 July 2018 – 31 December 2018

• 18% — If you construct a building, complex or structure (including one for sale) and not all payment comes after the completion certificate or first occupation, GST is 18%. (11/2017-CT(R), entry 3(i), from 1 July 2017)
• 18% — If you do a works contract (building, repair or installation where both material and labour are supplied), GST is 18%. (11/2017-CT(R), entry 3(ii), from 1 July 2017)
• 18% — Other construction services not covered by the items above have GST at 18%. (1/2018-CT(R), entry 3(xii), from 25 January 2018)
• 12% — Works contract for the government or local bodies to build or repair historical monuments, canals, dams, irrigation, water supply or sewage plants. (31/2017-CT(R), entry 3(iii), from 13 October 2017)
• 12% — If you do a works contract to build or repair public roads, bridges, housing under PMAY or JNNURM schemes, pollution control plants or crematoriums, GST is 12% (conditions apply). (1/2018-CT(R), entry 3(iv), from 25 January 2018)
• 12% — If a sub-contractor does a works contract for a main contractor who is doing items (iii) or (vi) for the government or a government body, GST is 12% (conditions apply). (1/2018-CT(R), entry 3(ix), from 25 January 2018)
• 12% — Works contracts for new railways or metro, a single house, low-cost houses up to 60 sq m, cold storage for farm produce or grain-handling systems: GST is 12% (conditions apply). (1/2018-CT(R), entry 3(v), from 25 January 2018)
• 12% — When a contractor builds or repairs non-commercial buildings, schools, hospitals, cultural buildings or staff housing for the government or a local body, GST is 12% (conditions apply). (17/2018-CT(R), entry 3(vi), from 27 July 2018)
• 12% — Works contract and related services for offshore oil and gas exploration and production, more than 12 nautical miles from the coast. (31/2017-CT(R), entry 3(viii), from 13 October 2017)
• 5% — Works contract for the government or local bodies where earth work is more than 75% of the contract value. (31/2017-CT(R), entry 3(vii), from 13 October 2017)
• 5% — If a sub-contractor does a works contract for a main contractor who is doing item (vii) for the government or a government body, GST is 5% (conditions apply). (1/2018-CT(R), entry 3(x), from 25 January 2018)
• 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 3(xi), from 25 January 2018)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — When an electricity company builds or installs lines to extend power supply up to a farmer's tube well for farming, there is no GST. (14/2018-CT(R), entry 10A, from 27 July 2018)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

1 January 2019 – 31 March 2019

• 18% — If you construct a building, complex or structure (including one for sale) and not all payment comes after the completion certificate or first occupation, GST is 18%. (11/2017-CT(R), entry 3(i), from 1 July 2017)
• 18% — If you do a works contract (building, repair or installation where both material and labour are supplied), GST is 18%. (11/2017-CT(R), entry 3(ii), from 1 July 2017)
• 18% — When construction services are not covered by any lower-rate entry, GST is 18%. (27/2018-CT(R), entry 3(xii), from 1 January 2019)
• 18% — When you do construction, installation or technical work to set up biogas, solar, wind, waste-to-energy or ocean/tidal energy plants, GST is 18%. (27/2018-CT(R), entry 38, from 1 January 2019)
• 12% — Works contract for the government or local bodies to build or repair historical monuments, canals, dams, irrigation, water supply or sewage plants. (31/2017-CT(R), entry 3(iii), from 13 October 2017)
• 12% — If you do a works contract to build or repair public roads, bridges, housing under PMAY or JNNURM schemes, pollution control plants or crematoriums, GST is 12% (conditions apply). (1/2018-CT(R), entry 3(iv), from 25 January 2018)
• 12% — If a sub-contractor does a works contract for a main contractor who is doing items (iii) or (vi) for the government or a government body, GST is 12% (conditions apply). (1/2018-CT(R), entry 3(ix), from 25 January 2018)
• 12% — Works contracts for new railways or metro, a single house, low-cost houses up to 60 sq m, cold storage for farm produce or grain-handling systems: GST is 12% (conditions apply). (1/2018-CT(R), entry 3(v), from 25 January 2018)
• 12% — When a contractor builds or repairs non-commercial buildings, schools, hospitals, cultural buildings or staff housing for the government or a local body, GST is 12% (conditions apply). (17/2018-CT(R), entry 3(vi), from 27 July 2018)
• 12% — Works contract and related services for offshore oil and gas exploration and production, more than 12 nautical miles from the coast. (31/2017-CT(R), entry 3(viii), from 13 October 2017)
• 5% — Works contract for the government or local bodies where earth work is more than 75% of the contract value. (31/2017-CT(R), entry 3(vii), from 13 October 2017)
• 5% — If a sub-contractor does a works contract for a main contractor who is doing item (vii) for the government or a government body, GST is 5% (conditions apply). (1/2018-CT(R), entry 3(x), from 25 January 2018)
• 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 3(xi), from 25 January 2018)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — When an electricity company builds or installs lines to extend power supply up to a farmer's tube well for farming, there is no GST. (14/2018-CT(R), entry 10A, from 27 July 2018)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

1 April 2019 – 9 May 2019

• 18% — When a builder sells shops or offices in a project that is not mainly residential, GST is 18%. The same applies to other homes in an ongoing project that opted for older rates (conditions apply). (3/2019-CT(R), entry 3(if), from 1 April 2019)
• 18% — When construction services are not covered by any lower-rate entry, GST is 18%. (3/2019-CT(R), entry 3(xii), from 1 April 2019)
• 18% — When you do construction, installation or technical work to set up biogas, solar, wind, waste-to-energy or ocean/tidal energy plants, GST is 18%. (27/2018-CT(R), entry 38, from 1 January 2019)
• 12% — When a builder of an ongoing housing-scheme project opted by 10 May 2019 to keep the older rates, GST is 12% (conditions apply). (3/2019-CT(R), entry 3(ie), from 1 April 2019)
• 12% — Works contract for the government or local bodies to build or repair historical monuments, canals, dams, irrigation, water supply or sewage plants. (31/2017-CT(R), entry 3(iii), from 13 October 2017)
• 12% — When a contractor builds or repairs public roads, bridges or tunnels, government housing-scheme works, effluent plants outside factories or crematoriums, GST is 12% (conditions apply). (3/2019-CT(R), entry 3(iv), from 1 April 2019)
• 12% — If a sub-contractor does a works contract for a main contractor who is doing items (iii) or (vi) for the government or a government body, GST is 12% (conditions apply). (1/2018-CT(R), entry 3(ix), from 25 January 2018)
• 12% — When a contractor builds new railways (including metro and monorail) or a single house, GST is 12%. The same applies to low-cost houses up to 60 sq m under approved schemes, or farm-produce cold storage (conditions apply). (3/2019-CT(R), entry 3(v), from 1 April 2019)
• 12% — When a contractor builds affordable flats in a project started from 1 April 2019, where they are at least half the total carpet area, GST is 12% (conditions apply). (3/2019-CT(R), entry 3(va), from 1 April 2019)
• 12% — When a contractor builds or repairs non-commercial buildings, schools, hospitals, cultural buildings or staff housing for the government or a local body, GST is 12% (conditions apply). (3/2019-CT(R), entry 3(vi), from 1 April 2019)
• 12% — Works contract and related services for offshore oil and gas exploration and production, more than 12 nautical miles from the coast. (31/2017-CT(R), entry 3(viii), from 13 October 2017)
• 7.5% — When a builder sells homes other than affordable homes in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (3/2019-CT(R), entry 3(ia), from 1 April 2019)
• 7.5% — When a builder sells shops, offices or godowns in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (3/2019-CT(R), entry 3(ib), from 1 April 2019)
• 7.5% — This covers a project that is not mainly residential, started from 1 April 2019. When a builder sells homes other than affordable homes there, GST is 7.5% with no input tax credit (conditions apply). (3/2019-CT(R), entry 3(id), from 1 April 2019)
• 5% — Works contract for the government or local bodies where earth work is more than 75% of the contract value. (31/2017-CT(R), entry 3(vii), from 13 October 2017)
• 5% — If a sub-contractor does a works contract for a main contractor who is doing item (vii) for the government or a government body, GST is 5% (conditions apply). (1/2018-CT(R), entry 3(x), from 25 January 2018)
• 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 3(xi), from 25 January 2018)
• 1.5% — When a builder sells affordable homes in a residential project started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (3/2019-CT(R), entry 3(i), from 1 April 2019)
• 1.5% — When a builder sells affordable homes in a project that is not mainly residential started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (3/2019-CT(R), entry 3(ic), from 1 April 2019)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — When an electricity company builds or installs lines to extend power supply up to a farmer's tube well for farming, there is no GST. (14/2018-CT(R), entry 10A, from 27 July 2018)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

10 May 2019 – 1 June 2021

• 18% — If a builder sells shops or offices in a non-residential real estate project, GST is 18%. The same applies to flats in an ongoing project where the builder chose the old rates by 20 May 2019 (conditions apply). (10/2019-CT(R), entry 3(if), from 10 May 2019)
• 18% — When construction services are not covered by any lower-rate entry, GST is 18%. (3/2019-CT(R), entry 3(xii), from 1 April 2019)
• 18% — When you do construction, installation or technical work to set up biogas, solar, wind, waste-to-energy or ocean/tidal energy plants, GST is 18%. (27/2018-CT(R), entry 38, from 1 January 2019)
• 12% — This applies to an ongoing project under the listed affordable-housing schemes. If the builder chose by 20 May 2019 to pay GST at these rates, GST on the apartments is 12% (conditions apply). (10/2019-CT(R), entry 3(ie), from 10 May 2019)
• 12% — Works contract for the government or local bodies to build or repair historical monuments, canals, dams, irrigation, water supply or sewage plants. (31/2017-CT(R), entry 3(iii), from 13 October 2017)
• 12% — When a contractor builds or repairs public roads, bridges or tunnels, government housing-scheme works, effluent plants outside factories or crematoriums, GST is 12% (conditions apply). (3/2019-CT(R), entry 3(iv), from 1 April 2019)
• 12% — If a sub-contractor does a works contract for a main contractor who is doing items (iii) or (vi) for the government or a government body, GST is 12% (conditions apply). (1/2018-CT(R), entry 3(ix), from 25 January 2018)
• 12% — When a contractor builds new railways (including metro and monorail) or a single house, GST is 12%. The same applies to low-cost houses up to 60 sq m under approved schemes, or farm-produce cold storage (conditions apply). (3/2019-CT(R), entry 3(v), from 1 April 2019)
• 12% — When a contractor builds affordable flats in a project started from 1 April 2019, where they are at least half the total carpet area, GST is 12% (conditions apply). (3/2019-CT(R), entry 3(va), from 1 April 2019)
• 12% — When a contractor builds or repairs non-commercial buildings, schools, hospitals, cultural buildings or staff housing for the government or a local body, GST is 12% (conditions apply). (3/2019-CT(R), entry 3(vi), from 1 April 2019)
• 12% — Works contract and related services for offshore oil and gas exploration and production, more than 12 nautical miles from the coast. (31/2017-CT(R), entry 3(viii), from 13 October 2017)
• 7.5% — When a builder sells homes other than affordable homes in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (3/2019-CT(R), entry 3(ia), from 1 April 2019)
• 7.5% — When a builder sells shops, offices or godowns in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (3/2019-CT(R), entry 3(ib), from 1 April 2019)
• 7.5% — This covers a project that is not mainly residential, started from 1 April 2019. When a builder sells homes other than affordable homes there, GST is 7.5% with no input tax credit (conditions apply). (3/2019-CT(R), entry 3(id), from 1 April 2019)
• 5% — Works contract for the government or local bodies where earth work is more than 75% of the contract value. (31/2017-CT(R), entry 3(vii), from 13 October 2017)
• 5% — If a sub-contractor does a works contract for a main contractor who is doing item (vii) for the government or a government body, GST is 5% (conditions apply). (1/2018-CT(R), entry 3(x), from 25 January 2018)
• 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 3(xi), from 25 January 2018)
• 1.5% — When a builder sells affordable homes in a residential project started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (3/2019-CT(R), entry 3(i), from 1 April 2019)
• 1.5% — When a builder sells affordable homes in a project that is not mainly residential started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (3/2019-CT(R), entry 3(ic), from 1 April 2019)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — When an electricity company builds or installs lines to extend power supply up to a farmer's tube well for farming, there is no GST. (14/2018-CT(R), entry 10A, from 27 July 2018)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

2 June 2021 – 13 June 2021

• 18% — If a builder sells shops or offices in a non-residential real estate project, GST is 18%. The same applies to flats in an ongoing project where the builder chose the old rates by 20 May 2019 (conditions apply). (10/2019-CT(R), entry 3(if), from 10 May 2019)
• 18% — When construction services are not covered by any lower-rate entry, GST is 18%. (3/2019-CT(R), entry 3(xii), from 1 April 2019)
• 18% — When you do construction, installation or technical work to set up biogas, solar, wind, waste-to-energy or ocean/tidal energy plants, GST is 18%. (27/2018-CT(R), entry 38, from 1 January 2019)
• 12% — This applies to an ongoing project under the listed affordable-housing schemes. If the builder chose by 20 May 2019 to pay GST at these rates, GST on the apartments is 12% (conditions apply). (10/2019-CT(R), entry 3(ie), from 10 May 2019)
• 12% — Works contract for the government or local bodies to build or repair historical monuments, canals, dams, irrigation, water supply or sewage plants. (31/2017-CT(R), entry 3(iii), from 13 October 2017)
• 12% — When a contractor builds or repairs public roads, bridges or tunnels, government housing-scheme works, effluent plants outside factories or crematoriums, GST is 12% (conditions apply). (3/2019-CT(R), entry 3(iv), from 1 April 2019)
• 12% — If a sub-contractor does a works contract for a main contractor who is doing items (iii) or (vi) for the government or a government body, GST is 12% (conditions apply). (1/2018-CT(R), entry 3(ix), from 25 January 2018)
• 12% — When a contractor builds new railways (including metro and monorail) or a single house, GST is 12%. The same applies to low-cost houses up to 60 sq m under approved schemes, or farm-produce cold storage (conditions apply). (3/2019-CT(R), entry 3(v), from 1 April 2019)
• 12% — When a contractor builds affordable flats in a project started from 1 April 2019, where they are at least half the total carpet area, GST is 12% (conditions apply). (3/2019-CT(R), entry 3(va), from 1 April 2019)
• 12% — When a contractor builds or repairs non-commercial buildings, schools, hospitals, cultural buildings or staff housing for the government or a local body, GST is 12% (conditions apply). (3/2019-CT(R), entry 3(vi), from 1 April 2019)
• 12% — Works contract and related services for offshore oil and gas exploration and production, more than 12 nautical miles from the coast. (31/2017-CT(R), entry 3(viii), from 13 October 2017)
• 7.5% — When a builder sells homes other than affordable homes in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ia), from 2 June 2021)
• 7.5% — When a builder sells shops, offices or godowns in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ib), from 2 June 2021)
• 7.5% — This covers a project that is not mainly residential, started from 1 April 2019. When a builder sells homes other than affordable homes there, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(id), from 2 June 2021)
• 5% — Works contract for the government or local bodies where earth work is more than 75% of the contract value. (31/2017-CT(R), entry 3(vii), from 13 October 2017)
• 5% — If a sub-contractor does a works contract for a main contractor who is doing item (vii) for the government or a government body, GST is 5% (conditions apply). (1/2018-CT(R), entry 3(x), from 25 January 2018)
• 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 3(xi), from 25 January 2018)
• 1.5% — When a builder sells affordable homes in a residential project started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(i), from 2 June 2021)
• 1.5% — When a builder sells affordable homes in a project that is not mainly residential started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ic), from 2 June 2021)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — When an electricity company builds or installs lines to extend power supply up to a farmer's tube well for farming, there is no GST. (14/2018-CT(R), entry 10A, from 27 July 2018)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

14 June 2021 – 30 September 2021

• 18% — If a builder sells shops or offices in a non-residential real estate project, GST is 18%. The same applies to flats in an ongoing project where the builder chose the old rates by 20 May 2019 (conditions apply). (10/2019-CT(R), entry 3(if), from 10 May 2019)
• 18% — When construction services are not covered by any lower-rate entry, GST is 18%. (3/2019-CT(R), entry 3(xii), from 1 April 2019)
• 18% — When you do construction, installation or technical work to set up biogas, solar, wind, waste-to-energy or ocean/tidal energy plants, GST is 18%. (27/2018-CT(R), entry 38, from 1 January 2019)
• 12% — This applies to an ongoing project under the listed affordable-housing schemes. If the builder chose by 20 May 2019 to pay GST at these rates, GST on the apartments is 12% (conditions apply). (10/2019-CT(R), entry 3(ie), from 10 May 2019)
• 12% — Works contract for the government or local bodies to build or repair historical monuments, canals, dams, irrigation, water supply or sewage plants. (31/2017-CT(R), entry 3(iii), from 13 October 2017)
• 12% — Works contract for public roads, bridges, tunnels, and structures under government housing and urban schemes like PMAY and JNNURM (conditions apply). (4/2021-CT(R), entry 3(iv), from 14 June 2021)
• 12% — If a sub-contractor does a works contract for a main contractor who is doing items (iii) or (vi) for the government or a government body, GST is 12% (conditions apply). (1/2018-CT(R), entry 3(ix), from 25 January 2018)
• 12% — When a contractor builds new railways (including metro and monorail) or a single house, GST is 12%. The same applies to low-cost houses up to 60 sq m under approved schemes, or farm-produce cold storage (conditions apply). (3/2019-CT(R), entry 3(v), from 1 April 2019)
• 12% — When a contractor builds affordable flats in a project started from 1 April 2019, where they are at least half the total carpet area, GST is 12% (conditions apply). (3/2019-CT(R), entry 3(va), from 1 April 2019)
• 12% — When a contractor builds or repairs non-commercial buildings, schools, hospitals, cultural buildings or staff housing for the government or a local body, GST is 12% (conditions apply). (3/2019-CT(R), entry 3(vi), from 1 April 2019)
• 12% — Works contract and related services for offshore oil and gas exploration and production, more than 12 nautical miles from the coast. (31/2017-CT(R), entry 3(viii), from 13 October 2017)
• 7.5% — When a builder sells homes other than affordable homes in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ia), from 2 June 2021)
• 7.5% — When a builder sells shops, offices or godowns in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ib), from 2 June 2021)
• 7.5% — This covers a project that is not mainly residential, started from 1 April 2019. When a builder sells homes other than affordable homes there, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(id), from 2 June 2021)
• 5% — Works contract to build or repair a structure used for funerals, burials or cremations. (4/2021-CT(R), entry 3(iv)(f), from 14 June 2021)
• 5% — Works contract for the government or local bodies where earth work is more than 75% of the contract value. (31/2017-CT(R), entry 3(vii), from 13 October 2017)
• 5% — If a sub-contractor does a works contract for a main contractor who is doing item (vii) for the government or a government body, GST is 5% (conditions apply). (1/2018-CT(R), entry 3(x), from 25 January 2018)
• 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 3(xi), from 25 January 2018)
• 1.5% — When a builder sells affordable homes in a residential project started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(i), from 2 June 2021)
• 1.5% — When a builder sells affordable homes in a project that is not mainly residential started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ic), from 2 June 2021)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — When an electricity company builds or installs lines to extend power supply up to a farmer's tube well for farming, there is no GST. (14/2018-CT(R), entry 10A, from 27 July 2018)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

1 October 2021 – 31 December 2021

• 18% — If a builder sells shops or offices in a non-residential real estate project, GST is 18%. The same applies to flats in an ongoing project where the builder chose the old rates by 20 May 2019 (conditions apply). (10/2019-CT(R), entry 3(if), from 10 May 2019)
• 18% — When construction services are not covered by any lower-rate entry, GST is 18%. (3/2019-CT(R), entry 3(xii), from 1 April 2019)
• 18% — Construction, installation or technical services for setting up biogas plants, solar devices and power systems, windmills, waste-to-energy or tidal energy plants. (6/2021-CT(R), entry 38, from 1 October 2021)
• 12% — This applies to an ongoing project under the listed affordable-housing schemes. If the builder chose by 20 May 2019 to pay GST at these rates, GST on the apartments is 12% (conditions apply). (10/2019-CT(R), entry 3(ie), from 10 May 2019)
• 12% — Works contract for the government or local bodies to build or repair historical monuments, canals, dams, irrigation, water supply or sewage plants. (31/2017-CT(R), entry 3(iii), from 13 October 2017)
• 12% — Works contract for public roads, bridges, tunnels, and structures under government housing and urban schemes like PMAY and JNNURM (conditions apply). (6/2021-CT(R), entry 3(iv), from 1 October 2021)
• 12% — If a sub-contractor does a works contract for a main contractor who is doing items (iii) or (vi) for the government or a government body, GST is 12% (conditions apply). (1/2018-CT(R), entry 3(ix), from 25 January 2018)
• 12% — When a contractor builds new railways (including metro and monorail) or a single house, GST is 12%. The same applies to low-cost houses up to 60 sq m under approved schemes, or farm-produce cold storage (conditions apply). (3/2019-CT(R), entry 3(v), from 1 April 2019)
• 12% — When a contractor builds affordable flats in a project started from 1 April 2019, where they are at least half the total carpet area, GST is 12% (conditions apply). (3/2019-CT(R), entry 3(va), from 1 April 2019)
• 12% — When a contractor builds or repairs non-commercial buildings, schools, hospitals, cultural buildings or staff housing for the government or a local body, GST is 12% (conditions apply). (3/2019-CT(R), entry 3(vi), from 1 April 2019)
• 12% — Works contract and related services for offshore oil and gas exploration and production, more than 12 nautical miles from the coast. (31/2017-CT(R), entry 3(viii), from 13 October 2017)
• 7.5% — When a builder sells homes other than affordable homes in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ia), from 2 June 2021)
• 7.5% — When a builder sells shops, offices or godowns in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ib), from 2 June 2021)
• 7.5% — This covers a project that is not mainly residential, started from 1 April 2019. When a builder sells homes other than affordable homes there, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(id), from 2 June 2021)
• 5% — Works contract for the government or local bodies where earth work is more than 75% of the contract value. (31/2017-CT(R), entry 3(vii), from 13 October 2017)
• 5% — If a sub-contractor does a works contract for a main contractor who is doing item (vii) for the government or a government body, GST is 5% (conditions apply). (1/2018-CT(R), entry 3(x), from 25 January 2018)
• 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 3(xi), from 25 January 2018)
• 1.5% — When a builder sells affordable homes in a residential project started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(i), from 2 June 2021)
• 1.5% — When a builder sells affordable homes in a project that is not mainly residential started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ic), from 2 June 2021)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — When an electricity company builds or installs lines to extend power supply up to a farmer's tube well for farming, there is no GST. (14/2018-CT(R), entry 10A, from 27 July 2018)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

1 January 2022 – 17 July 2022

• 18% — If a builder sells shops or offices in a non-residential real estate project, GST is 18%. The same applies to flats in an ongoing project where the builder chose the old rates by 20 May 2019 (conditions apply). (10/2019-CT(R), entry 3(if), from 10 May 2019)
• 18% — When construction services are not covered by any lower-rate entry, GST is 18%. (3/2019-CT(R), entry 3(xii), from 1 April 2019)
• 18% — Construction, installation or technical services for setting up biogas plants, solar devices and power systems, windmills, waste-to-energy or tidal energy plants. (6/2021-CT(R), entry 38, from 1 October 2021)
• 12% — This applies to an ongoing project under the listed affordable-housing schemes. If the builder chose by 20 May 2019 to pay GST at these rates, GST on the apartments is 12% (conditions apply). (10/2019-CT(R), entry 3(ie), from 10 May 2019)
• 12% — When a contractor does works for the government or a local body on historical monuments, canals, dams, irrigation, or water supply and sewage plants or pipelines, GST is 12%. (22/2021-CT(R), entry 3(iii), from 1 January 2022)
• 12% — Works contract for public roads, bridges, tunnels, and structures under government housing and urban schemes like PMAY and JNNURM (conditions apply). (6/2021-CT(R), entry 3(iv), from 1 October 2021)
• 12% — When a sub-contractor does works contracts for a main contractor on government or local body works covered by items (iii) or (vi), GST is 12%. (22/2021-CT(R), entry 3(ix), from 1 January 2022)
• 12% — When a contractor builds new railways (including metro and monorail) or a single house, GST is 12%. The same applies to low-cost houses up to 60 sq m under approved schemes, or farm-produce cold storage (conditions apply). (3/2019-CT(R), entry 3(v), from 1 April 2019)
• 12% — When a contractor builds affordable flats in a project started from 1 April 2019, where they are at least half the total carpet area, GST is 12% (conditions apply). (3/2019-CT(R), entry 3(va), from 1 April 2019)
• 12% — When a contractor builds or repairs non-commercial buildings, schools, hospitals, cultural buildings or staff housing for the government or a local body, GST is 12% (conditions apply). (22/2021-CT(R), entry 3(vi), from 1 January 2022)
• 12% — Works contract and related services for offshore oil and gas exploration and production, more than 12 nautical miles from the coast. (31/2017-CT(R), entry 3(viii), from 13 October 2017)
• 7.5% — When a builder sells homes other than affordable homes in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ia), from 2 June 2021)
• 7.5% — When a builder sells shops, offices or godowns in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ib), from 2 June 2021)
• 7.5% — This covers a project that is not mainly residential, started from 1 April 2019. When a builder sells homes other than affordable homes there, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(id), from 2 June 2021)
• 5% — When a works contract for the government or a local body is mainly earth work (over 75% of the value), GST is 5%. (22/2021-CT(R), entry 3(vii), from 1 January 2022)
• 5% — When a sub-contractor does mainly earth work (over 75% of value) for a main contractor on government or local body works, GST is 5%. (22/2021-CT(R), entry 3(x), from 1 January 2022)
• 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 3(xi), from 25 January 2018)
• 1.5% — When a builder sells affordable homes in a residential project started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(i), from 2 June 2021)
• 1.5% — When a builder sells affordable homes in a project that is not mainly residential started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ic), from 2 June 2021)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — When an electricity company builds or installs lines to extend power supply up to a farmer's tube well for farming, there is no GST. (14/2018-CT(R), entry 10A, from 27 July 2018)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

18 July 2022 – 26 July 2023

• 18% — If a builder sells shops or offices in a non-residential real estate project, GST is 18%. The same applies to flats in an ongoing project where the builder chose the old rates by 20 May 2019 (conditions apply). (10/2019-CT(R), entry 3(if), from 10 May 2019)
• 18% — When construction services are not covered by any lower-rate entry, GST is 18%. (3/2022-CT(R), entry 3(xii), from 18 July 2022)
• 18% — Construction, installation or technical services for setting up biogas plants, solar devices and power systems, windmills, waste-to-energy or tidal energy plants. (6/2021-CT(R), entry 38, from 1 October 2021)
• 12% — This applies to an ongoing project under the listed affordable-housing schemes. If the builder chose by 20 May 2019 to pay GST at these rates, GST on the apartments is 12% (conditions apply). (10/2019-CT(R), entry 3(ie), from 10 May 2019)
• 12% — When a works contract for the government or a local body is mainly earth work (over 75% of the value), GST is 12%. (3/2022-CT(R), entry 3(vii), from 18 July 2022)
• 12% — Works contract and related services for offshore oil and gas exploration and production, more than 12 nautical miles from the coast. (31/2017-CT(R), entry 3(viii), from 13 October 2017)
• 12% — When a sub-contractor does mainly earth work (over 75% of value) for a main contractor on government or local body works, GST is 12%. (3/2022-CT(R), entry 3(x), from 18 July 2022)
• 7.5% — When a builder sells homes other than affordable homes in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ia), from 2 June 2021)
• 7.5% — When a builder sells shops, offices or godowns in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ib), from 2 June 2021)
• 7.5% — This covers a project that is not mainly residential, started from 1 April 2019. When a builder sells homes other than affordable homes there, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(id), from 2 June 2021)
• 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 3(xi), from 25 January 2018)
• 1.5% — When a builder sells affordable homes in a residential project started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(i), from 2 June 2021)
• 1.5% — When a builder sells affordable homes in a project that is not mainly residential started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ic), from 2 June 2021)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — When an electricity company builds or installs lines to extend power supply up to a farmer's tube well for farming, there is no GST. (14/2018-CT(R), entry 10A, from 27 July 2018)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

27 July 2023 – 21 September 2025

• 18% — If a builder sells shops or offices in a non-residential real estate project, GST is 18%. The same applies to flats in an ongoing project where the builder chose the old rates by 20 May 2019 (conditions apply). (10/2019-CT(R), entry 3(if), from 10 May 2019)
• 18% — When construction services are not covered by any lower-rate entry, GST is 18%. (3/2022-CT(R), entry 3(xii), from 18 July 2022)
• 18% — Construction, installation or technical services for setting up biogas plants, solar devices and power systems, windmills, waste-to-energy or tidal energy plants. (6/2021-CT(R), entry 38, from 1 October 2021)
• 12% — Flats in an ongoing government-scheme housing project where the builder chose this rate by 20 May 2019 (conditions apply). (6/2023-CT(R), entry 3(ie), from 27 July 2023)
• 12% — When a works contract for the government or a local body is mainly earth work (over 75% of the value), GST is 12%. (3/2022-CT(R), entry 3(vii), from 18 July 2022)
• 12% — Works contract and related services for offshore oil and gas exploration and production, more than 12 nautical miles from the coast. (31/2017-CT(R), entry 3(viii), from 13 October 2017)
• 12% — When a sub-contractor does mainly earth work (over 75% of value) for a main contractor on government or local body works, GST is 12%. (3/2022-CT(R), entry 3(x), from 18 July 2022)
• 7.5% — When a builder sells homes other than affordable homes in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ia), from 2 June 2021)
• 7.5% — When a builder sells shops, offices or godowns in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ib), from 2 June 2021)
• 7.5% — This covers a project that is not mainly residential, started from 1 April 2019. When a builder sells homes other than affordable homes there, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(id), from 2 June 2021)
• 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 3(xi), from 25 January 2018)
• 1.5% — When a builder sells affordable homes in a residential project started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(i), from 2 June 2021)
• 1.5% — When a builder sells affordable homes in a project that is not mainly residential started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ic), from 2 June 2021)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — When an electricity company builds or installs lines to extend power supply up to a farmer's tube well for farming, there is no GST. (14/2018-CT(R), entry 10A, from 27 July 2018)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

22 September 2025 – in force

• 18% — If a builder sells shops or offices in a non-residential real estate project, GST is 18%. The same applies to flats in an ongoing project where the builder chose the old rates by 20 May 2019 (conditions apply). (10/2019-CT(R), entry 3(if), from 10 May 2019)
• 18% — If a works contract for the government or a local authority is mainly earth work (over 75% of its value), GST is 18%. (15/2025-CT(R), entry 3(vii), from 22 September 2025)
• 18% — Works contracts for offshore oil and gas exploration and production beyond 12 nautical miles from the coast have GST at 18%. (15/2025-CT(R), entry 3(viii), from 22 September 2025)
• 18% — If a sub-contractor does a works contract for a main contractor doing mainly earth work for the government or a local authority, GST is 18%. (15/2025-CT(R), entry 3(x), from 22 September 2025)
• 18% — When construction services are not covered by any lower-rate entry, GST is 18%. (3/2022-CT(R), entry 3(xii), from 18 July 2022)
• 18% — Construction, installation or technical services for setting up biogas plants, solar devices or power systems, windmills, waste-to-energy or tidal/wave energy plants have GST at 18%. (15/2025-CT(R), entry 38, from 22 September 2025)
• 12% — Flats in an ongoing government-scheme housing project where the builder chose this rate by 20 May 2019 (conditions apply). (6/2023-CT(R), entry 3(ie), from 27 July 2023)
• 7.5% — When a builder sells homes other than affordable homes in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ia), from 2 June 2021)
• 7.5% — When a builder sells shops, offices or godowns in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ib), from 2 June 2021)
• 7.5% — This covers a project that is not mainly residential, started from 1 April 2019. When a builder sells homes other than affordable homes there, GST is 7.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(id), from 2 June 2021)
• 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 3(xi), from 25 January 2018)
• 1.5% — When a builder sells affordable homes in a residential project started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(i), from 2 June 2021)
• 1.5% — When a builder sells affordable homes in a project that is not mainly residential started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). (2/2021-CT(R), entry 3(ic), from 2 June 2021)
• Nil — Labour-only contracts for building, repairing or renovating a beneficiary's own house under PM Awas Yojana or Housing for All (Urban) have no GST. (12/2017-CT(R), entry 10, from 1 July 2017)
• Nil — When an electricity company builds or installs lines to extend power supply up to a farmer's tube well for farming, there is no GST. (14/2018-CT(R), entry 10A, from 27 July 2018)
• Nil — Labour-only contracts to build a single house that is not part of a residential complex have no GST. (12/2017-CT(R), entry 11, from 1 July 2017)

SAC codes under 9954

• 995411 Construction services of single dwelling or multi dwelling or multi-storied residential buildings
• 995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like
• 995413 Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
• 995414 Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings
• 995415 Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
• 995416 Construction services of other buildings nowhere else classified
• 995417 (i) Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings (i...
• 995418 Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax A...
• 995419 Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above
• 995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
• 995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
• 995423 General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works
• 995424 General construction services of local water and sewage pipelines, electricity and communication cables and related works
• 995425 General construction services of mines and industrial plants
• 995426 General Construction services of Power Plants and its related infrastructure
• 995427 General construction services of outdoor sport and recreation facilities
• 995428 General construction services of other civil engineering works nowhere else classified
• 995429 Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above
• 995431 Demolition services
• 995432 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches
• 995433 Excavating and earthmoving services
• 995434 Water well drilling services and septic system installation services
• 995435 Other site preparation services nowhere else classified
• 995439 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
• 995441 Installation, assembly and erection services of prefabricated buildings
• 995442 Installation, assembly and erection services of other prefabricated structures and constructions
• 995443 Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like)
• 995444 Other assembly and erection services nowhere else classified
• 995449 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
• 995451 Pile driving and foundation services
• 995452 Building framing and roof framing services
• 995453 Roofing and waterproofing services
• 995454 Concrete services
• 995455 Structural steel erection services
• 995456 Masonry services
• 995457 Scaffolding services
• 995458 Other special trade construction services nowhere else classified
• 995459 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
• 995461 Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services
• 995462 Water plumbing and drain laying services
• 995463 Heating, ventilation and air conditioning equipment installation services
• 995464 Gas fitting installation services
• 995465 Insulation services
• 995466 Lift and escalator installation services
• 995468 Other installation services nowhere else classified
• 995469 Services involving repair, alterations, additions, replacements, maintenance of the installations covered above
• 995471 Glazing services
• 995472 Plastering services
• 995473 Painting services
• 995474 Floor and wall tiling services
• 995475 Other floor laying, wall covering and wall papering services
• 995476 Joinery and carpentry services
• 995477 Fencing and railing services
• 995478 Other building completion and finishing services nowhere else classified
• 995479 Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above

Full rate history

Check a code or a date

• Codes under this service and today's rate per code: SAC code page.
• Any other item or service: GST Rate Finder; tax on an amount: GST calculator.
• How to read the notification yourself: verify a GST rate. The rate on any past invoice date is in the free BooksOn HSN app.

GST on other services

• All services
• Transport charges (goods transport, GTA, freight)
• Cab, taxi and passenger transport
• Rent (rental charges for house, shop, office, land)
• Vehicle hire and rental (with driver)
• Security services (security guards)
• Manpower supply and labour charges
• Legal charges (advocate and lawyer fees)
• Consultancy and professional fees
• Courier charges
• Hotel room charges
• Restaurant bills, food and catering
• Repair and maintenance charges
• Job work charges
• Insurance premium
• Bank charges and loan processing fees
• Advertising charges
• Event management, pandal and shamiana
• Commission and brokerage

From the BooksOn HSN dataset (version 7), compiled from CBIC notifications since 1 July 2017, checked on 26 October 2026. Reference only: confirm the entry and its conditions in the notification before invoicing.