GST Rate

No GST on Pure Labour 

No gst on Amount received by Electricity company for supply labour

Yes it's Exempted by Notification 12/2017 CT (R)
IF
Services provided by way of pure labour
contracts of construction, erection,
commissioning, installation, completion,
fitting out, repair, maintenance,
renovation, or alteration of a civil
structure or any other original works
pertaining to the beneficiary-led
individual house construction or
enhancement under the Housing for All
(Urban) Mission or Pradhan Mantri Awa