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FININ2MIN
GST Service Sector Map

PB-13 - Works contract and construction

GST service classification and notification-entry map for Works contract and construction.

Legal cut-off: 19 July 2026Robots: index,followAuthors: CA Nikhil Gupta and Kajri Singh
Controlled sector map. This map is a professional issue finder, not a complete rate certificate.
CoverageStatus
Cross-sectorHIGH-RISK PLAYBOOK

Tests and trigger

Composite supply relating to immovable property

Required control

Classify project, promoter, residential/commercial status, value and ITC.

Risk

One generic 18% rate is unsafe.

Finin2min Q&A

Does a serial number alone establish the GST rate?

No. The tariff reference, complete description, exclusions, conditions, amendment history and transaction date must all match.

Can an Integrated Tax entry be copied into a Central Tax conclusion?

The counterpart architecture is ordinarily aligned, but the exact Central Tax and applicable State or Union Territory instrument must still be verified.

What does source-gated mean?

The route and serial are controlled, but the exact signed current entry or complete amendment chain has not yet passed the release gate.

Can a portal rate finder replace the Gazette?

No. It is a discovery aid. The Gazette notification and binding law remain controlling.