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Supply of man power Gst rate

subrahmanyam (Sr.Accounts Officer) (59 Points)

05 November 2019

Hi, Any one tell what is the gst rate of supply of man power works contract. And what is the difference between work contract and job work

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3 Replies

Surjeet Negi (947 Points)
Replied 05 November 2019

There are two types of supply of manpower contract I.e. labour supply contract . one is supply of labour contact involving supply of both labour and material. second one is only supply of labour.
GST rate for both is 18%.

When labour contract involves the supply of only labour, the said contract is termed as ‘pure labour contract’. however certain pure labour contract are exempted from GST as per notification no. 12/2017 dated 28 June 2017. kindly refer the same for details.

Work Contract =Which person worked do as contract based it called work contract
ie. Contractor etc
job Work = Which person worked do as home based it called job work

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prasad Nilugal ( GST Practitioner & Accounts ) (14907 Points)
Replied 05 November 2019

As per GST Law for Job work please refer Section 2( 68) and for works contact refer section 2(119) of the CGST act 2017 .

RAJA P M ("Do the Right Thing...!!!") (128106 Points)
Replied 05 November 2019

@ Mr Subrahmanyam.,

Are You asking about Job Works & Works Contract...?
or Man Power Supply...?

If You are asking about Man Power supply (I understand your query as the same) then it's not under the purview of Job Work / Works Contract...