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GST Rate only Labour supply for works contract

Tapas Samadder (438 Points)

05 April 2023

Pls. Inform GST Rate only on" Labour supply" for works contract

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 05 April 2023

As per Notification 12/2017 CT rate : 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 is Exempted.

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sabyasachi mukherjee (27334 Points)
Replied 06 April 2023

No I must reconfirm it's not exempted.

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 06 April 2023

YOU MUST REFER THE ABOVE SAID NOTIFICATION

CA Rakesh Ishi (Working at Private Company) (8200 Points)
Replied 06 April 2023

The GST rates on labour supply for works contract are as follows:

Construction of a complex, building, civil structure, or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly: GST rate of 18%.
Composite supply of works contract (where the supply of goods and services are combined in a single contract) for construction of affordable housing up to a carpet area of 60 sq. m. per house in a project approved by the competent authority empowered under the 'Affordable Housing in Partnership' component of the Pradhan Mantri Awas Yojana (PMAY) or any housing scheme of a State Government: GST rate of 12%.