labour supply

As per Notification 12/2017 CT (R)
GST on Pure labour is Nil if supplied in following conditions :

Services provided by way of pure labour
contracts of construction, erection,
commissioning, installation, completion,
fitting out, repair, maintenance,
renovation, or alteration of a civil
structure or any other original works
pertaining to the beneficiary-led
individual house construction or
enhancement under the Housing for All
(Urban) Mission or Pradhan Mantri Awas
Yojana.
Nil Nil
Heading 9954 Services by way of pure labour contracts
of construction, erection, commissioning,
or installation of original works pertaining
to a single residential unit otherwise than
as a part of a residential complex.

No gst on pure labour as mentioned in above case.