Construction GST Rate (General) 18% 9954 Affordable Housing Apartment GST on construction services (from April 1, 2019) 1%* 9954 GST on Building Non-affordable Housing Apartments (from April 1, 2019) 5%* 9954 Commercial Apartments in REP (except RREP) 12%* 9954 Works Contract GST Rate (Mate...