Pure labour contract of residential flat


(Querist)
22 August 2019
What is the GST rate on pure labour contract of residential flat?


CA Anita Bhadra (Expert)
22 August 2019
GST rate on pure labour contract of residential flat is 18% .

However , Vide notification no. 12/2017-Central Tax (Rate) dated 28th June, 2017, the services of ‘pure labour contract’ are exempted from GST if pertains to a ‘single residential unit’( Not as a part of a residential complex )


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