WHAT IS TH E GST RATE FOR CONTRACTOR FOR CONSTRUCTION OF TEMPLE UNER ENDOWMENT(STATE GOVT)? CONTRACTOR CAN TAKE ITC OF MATERIALS USED FOR CONSTRUCTION OF TEMPLES???

Reply- There is no exemption for construction of temple, This service would cover under heading 9954 attracting 12% GST rate (Composite supply of works contract to the Central Government, State Government, Union Territory, by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a Civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession).

ITC can be availed by the contractor.