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What is the rate of gst on construction of a building purely on labour charges

What is the rate of gst on construction of a building purely on labour charges

Reply—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 exempt under GST. Thus if taxpayer is taking contract for supply of labour for construction of single residential unit, there will be no GST. Refer sr. no. 11 of Notification No.12/2017-Central Tax (Rate) Dated: June 28, 2017.

Posted Date: Jun 01, 2021
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