pure labour under construction

[Santhosh Chouhan]

hello sir, iam working as civil labour contractor i hire labours from out side on daily basis and pay them every week. now im working for industrial and commercial building.only in labour works all the materials provided by service receiver.sir im requesting you please clear my confussion. wether im liable to gst or not . if yes what is the rate of gst for this service. please. iam waiting for your valuable reply many thanks.

[Himansu Sekhar]

You should take gst reg. Gst @18% is leviable.

[KASTURI SETHI]

It is a clear cut case of man power supply. Sh. Himanshu Sekhar, an expert has rightly advised.

AI Summary

GST liability for manpower supply: registration required and service of supplying construction labour treated as taxable supply.
Contractor activity supplying only labour for construction where all materials are provided by the service recipient constitutes man power supply; the contractor must obtain GST registration and the labour-supply service is taxable under the GST regime, with the expert reply indicating the standard rate as leviable for such services.