GST RELATED QUERY

Is  your  client  registered  under  GST  and got  GSTN  number  ?. 

If  his turnover is more than 20 lac  then  , he has  registered  himself  under  GST  , obtain GSTN  number  and  issue  GST  TAX  Invoice  . If fails  to do so penalty liable  under section 122  of the CGST 2017 . 

What  type of service they  providing  ?. 

Is  contractor  supplying  only  labour  or both  labour and material  ?. 

GST  rate  18 % ( check  current  rate)  applicable  on pure labour contract  .

However  following  services  of  pure labour contract  are exempt for Intra -state as per notification 12/2017 dated 28/6/2017 ,  please refer notification . 

1) Services by way of  pure labour contract of  Construction / erection / commissioning or installation of original works  pertaining  to single residential unit otherwise than as a part of residential complex . 

2) Housing  for all  scheme ( Urban )  or Pradhan  Mantri Awas Yojana  .  

If  you are not  in above two then you have take registration  .

please confirm with others also .