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Pure labour contract of residential flat

This query is : Resolved 

What is the GST rate on pure labour contract of residential flat?


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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