Loabour contract to residential Building

A GST Registered contractor Providing pure labour service to a resident house construction . Is he want to pay GST @ 18%  or he exempted under Notification No. 12/2017 SL No 10 & 11, ? 

If He is Exempted, in which Column He want to declare his Turnover " Nil Rated or Non-GST Supply" in Table 8A of GSTR1 .

 

Replies (4)
Quick Summary
This discussion clarifies GST applicability for contractors providing pure labour services for residential building construction. It confirms that such services are generally exempt under Notification No. 12/2017, specifically Sl. No. 10 & 11. Contractors should declare this exempt turnover as 'Non-GST Supply' in Table 8A of their GSTR1 return.

Pls post details or nature of contract
If the contractor is providing pure labour services for house construction to a resident, he would be exempted under Notification No. 12/2017 SL No 10 & 11. In this case, he would declare his turnover as "Non-GST Supply" in Table 8A of GSTR1.
It is exempted. it's not non gst supply.
It is exempted. it's non gst supply

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