⁠⁠⁠⁠⁠As per Sl. 3(ii) of Table in Notification 11/17, building contractors shall charge GST of 18% (9+9). As per Sl. 3(i), builders will also charge 18%. The "Value of Supply" for builders will be "Total amount" charged, less the value of land. Such value of land shall be deemed to be 1/3rd of the total amount charged. In other words, builders'effective rate is 12%. This is an alternate route to abatement. Builders can claim transitional credit u/s 140(3).