sir please explain concept of pure labour under construction contract under gst regime...
if individual involve in construction service and hire labour from market on daily basis..pay daily wages to them ..
gst liabillity on the individual...
please guide me on this topic...
GST Exemption on Pure Labor Contracts for Specific Residential Projects Explained; Reverse Charge Applies for Unregistered Labor The discussion revolves around the applicability of GST on pure labor contracts under construction services. It clarifies that pure labor contracts for specific residential projects are exempt from GST under certain conditions, as per Notification No. 12/17-Central Tax Rate. If a contractor provides both materials and labor, they must pay GST at 18% with input tax credit eligibility. For labor hired from unregistered persons, the GST liability falls on the service receiver under reverse charge. Exemptions apply if the total daily value of services from unregistered suppliers does not exceed 5000. Contractors engaging in reverse charge must register for GST regardless of the threshold limit. (AI Summary)
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