Loabour contract to residential Building

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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)
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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