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GST Rate only Labour supply for works contract
Pls. Inform GST Rate only on" Labour supply" for works contract
Replies (5)
As per Notification 12/2017 CT rate : Services by way of pure labour contracts
of construction, erection, commissioning, or installation
of original works pertaining to a
single residential unit otherwise than
as a part of a residential complex is Exempted.
of construction, erection, commissioning, or installation
of original works pertaining to a
single residential unit otherwise than
as a part of a residential complex is Exempted.
No I must reconfirm it's not exempted.
YOU MUST REFER THE ABOVE SAID NOTIFICATION
The GST rates on labour supply for works contract are as follows:
-
Construction of a complex, building, civil structure, or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly: GST rate of 18%.
-
Composite supply of works contract (where the supply of goods and services are combined in a single contract) for construction of affordable housing up to a carpet area of 60 sq. m. per house in a project approved by the competent authority empowered under the 'Affordable Housing in Partnership' component of the Pradhan Mantri Awas Yojana (PMAY) or any housing scheme of a State Government: GST rate of 12%.
Yes supply of labour to works Contract is taxable.
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