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And, since the GST rate for works contract is 18%, thus the SAC code for Work Contracts is 9954. However, the GST rate for works contract related to construction or building of a unit intended for the purpose of sale is 12%.
GST is applicable to construction activities in India, whether it is private construction, commercial construction, or construction of flats/society. In other words, any property under construction which is intended for sale is considered a supply of service and, therefore, liable for GST.
Step 1: Visit the official GST Portal at .gst.gov.in. Step 2: Select 'Services' under Services tab and Click on 'Registration'. Step 3: Now, Click on "New Registration" and enter all the requested details like valid email address, mobile number and a PAN for the business.
Steps to upload the consent letter Step 1: Visit the GST portal and go to 'Services' -> 'Registration' -> 'New Registration'. Step 2: While filling up the form, select 'Consent' under the nature of possession of premises if the place of business is a rented premise or the taxpayer uses the premises of a relative.
Ten steps to file a GST return online. Visit the GST portal. Click on the 'services' button. Click on 'returns dashboard' and then, from the drop-down menu, fill in the financial year and the return filing period. Now select the return that you want to file and click on 'prepare online'.
 
                     
                     
                    