GST rule on labour charges related to construction of affordable housing

Patra Technopolis (1 Points)

08 July 2020  

The current GST rule suggests that if 80% of inputs are from registered gst vendors, then gst rate is 1% for affordable house sale. Now in this calculation of 80% inputs is labour cost included ? For example if the builder is getting work done directly by some labourers, then can this cost be excluded from the inputs for calculation of 80%.