GST rule on labour charges related to construction of affordable housing

The current GST rule suggests that if 80% of inputs are from registered gst vendors, then gst rate is 1% for affordable house sale. Now in this calculation of 80% inputs is labour cost included ? For example if the builder is getting work done directly by some labourers, then can this cost be excluded from the inputs for calculation of 80%.

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Yes the labour charges to be included for calculating 80% procurement from registered parties as inputs and input services to be considered for the calculation.

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