Supply of man power Gst rate

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 

 

Replies (3)
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

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 . 

@ 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...

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