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
Replies (1)

1. Yes, GST applicable at 18%

2. Yes, GST on pure labour contract on construction of individual residential unit is exempted.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details