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Create invoices for civil contracting, construction, and works contracts with correct GST rates. Handles 12% government projects, 18% commercial work, and sub-contractor billing.
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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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Under GST, construction activities are classified as a "works contract service" — a composite supply treated entirely as a service. The GST rate varies by the nature of the project: commercial construction attracts 18%, affordable residential housing attracts 12%, and government infrastructure projects (roads, bridges, railways, dams) also attract 12% under specific notifications.
Contractors billing government entities must also be aware of the Tax Deducted at Source (TDS) provisions: the government department deducts 2% GST TDS on payments above ₹2.5 lakh to contractors. This amount is reflected in GSTR-7 and can be credited against the contractor's GST liability.
| Service | SAC Code | GST Rate |
|---|---|---|
| Civil construction (commercial) | 995414 | 18% |
| Affordable residential housing | 995411 | 12% |
| Government infrastructure (roads, bridges) | 995421 | 12% |
| Renovation & repair services | 995459 | 18% |
| Electrical & plumbing (works contract) | 995461 | 18% |
A Pune civil contractor invoices a real estate developer for floor construction: Works contract value ₹18,00,000 (SAC 995414). GST at 18%: CGST 9% (₹1,62,000) + SGST 9% (₹1,62,000) = ₹3,24,000. Total invoice: ₹21,24,000. The developer can claim ITC if the project is for commercial sale (ITC blocked for personal use projects).
18% for commercial construction (SAC 995414). 12% for affordable housing and government infrastructure projects (roads, bridges, railways). Renovation and repair services are 18%.
A works contract is construction, installation, or renovation of immovable property combining goods and services. Under GST it is treated purely as a service — the entire contract value is taxed at the applicable service GST rate.
Yes — contractors providing works contract services can claim ITC on cement, steel, and other inputs. However, ITC is blocked if the construction is for own use (Section 17(5)(d)).
12% GST for government infrastructure (roads, bridges, canals, dams, railways). 18% for other government buildings and facilities. The lower rate applies only to specified infrastructure notified under GST exemption.
Yes. Sub-contractors charge the same GST rate as the main supply (12% or 18%). The main contractor claims ITC on the sub-contractor's invoice and nets it against GST collected from the client.
Free, no signup. Correct works contract GST rates and SAC codes for all construction types.