GST Rate on only Labour supply contructor to works contract

If the contractor is opting for composition scheme, the rate of tax would be 5%. The aggregate turnover of contractor should not exceed Rs. 50 lacs. Further, the contractor cannot collect the tax from the customer, he has to pay from his own pocket.

If the contractor is not under the composition scheme, then the rate of tax would be 18%.

SAC Code would depend upon the actual nature of work. Kindly elaborate on the nature of work for providing the correct SAC code.