GST Rate on Labor Charges provided to Indian Institute of Science Education and Research?

GST Rate on Labour Charges provided to Indian Institute of Science Education and Research is 5% or 18%?

 

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Quick Summary
This discussion clarifies the applicable GST rate for labour charges provided to the Indian Institute of Science Education and Research (IISER). It is confirmed that the rate should be 18%, as the concessional rate of 5% applies specifically to the supply of equipment, not labour.

Must be 18% , As concessional rate of 5% is applicable on supply of equipments .
(Ref: Notification 45/2017 CT rate)

Thank You Pankaj Sir

You always welcome

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