Composite works contract supply taxable at 18%; Advocates exempt / under reverse charge

Construction of complex, building, civil structure intended for sale shall attract 12% GST with full ITC where value of land is included in amount charged from service recipient, however no refund of ITC overflow shall be allowed; Whereas, 18% GST with full ITC will be liable on composite supply of works contract as defined in Section 2(119) of CGST Act; Temporary transfer or permitting use or enjoyment of any Intellectual Property (IP) to attract same rate as in respect of p...