GST Rate only Labour supply for works contract

YOU MUST REFER THE ABOVE SAID NOTIFICATION

The GST rates on labour supply for works contract are as follows:

1. 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%.

2. 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%.