The question is not clear. Are you supplier of labour service. if so the rate would be 18% and the if receipeint is located outside delhi IGST would be applicable.
I am a supplier of goods our buyer from other state took service of local labour at their state. Service charge of labours he charged from me. So In this case Who is liable to pay tax under rcm my buyer or me, or there is no rcm apply? Labours are local there is no any agency and they didn't issue any invoice or voucher. please reply to clear this point.