Real Estate

Service Tax Applicability on Real Estate Industry

Services Provided in Real Estate Industry

  • Construction of Residential Complex Service
  • Construction Services other than Residential Complex
  • Maintenance or Repair Service
  • Real Estate Agent Service
  • Renting of Immovable Property Service
  • Special Services Provided by Builders
  • Works Contract Service


Service Tax Rate


Abatement [Notification 26/2012-ST dated 20-06-2012]


Exemption under Negative List/Mega Exemption Notification


Reverse Charge Mechanism (Notification No.30/2012-ST dated 20-06-2012)


Issues & Clarification


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