GST RATE ON LABOUR SERVICES

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one of my client is providing labour to state government office for digging pits and the government agency issue a tender of the amount .
He had to submit the bill now to the agency
whether he should submit bill with the gst or he should submit nill rated bill. If gst is applicable on this so what will be the percentage of gst
Replies (2)
its 18% on Labour supply to government labour supply
it's exempted as per notifications 2 Cgst (rate ), & notifications 12

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