Is GST applicable on material cum labour contract of residential unit given by owner of land

Uma Maheswari:
If the owner of land gives contract for residential house for own use comprising both materials and labour, is GST to be added on the total amount billed at an agreed amount per sq.ft. for total area to be constructed. If yes, what %age and is input credit allowed on all materials. Q2. Alternative ly if same owner gives labour contract for Rs. 40 lacs is GST exempt.Please clarify. Thanks