GST on Labour contract

[SHALIMAR GALAXY]

I am constructing own house on labour contract, GST is applicable ? if yes how much percentage ?

I am constructing own house on labour contract, GST is applicable ? if yes how much percentage ?

[KASTURI SETHI]

Pure labour for construction of individual house is not taxable under GST. It is exempted vide Notification No.12/17-C.T.(Rate) dated 28.6.17 (Serial No.11)

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Kasthuri Sethi.

[YAGAY andSUN]

We too endorse the view of the experts.

[Ganeshan Kalyani]

Yes, the service is exempt.

AI Summary

GST Not Applicable on Pure Labor Contracts for Personal House Construction per Notification No.12/17, Serial No.11. A query was raised regarding the applicability of GST on a labor contract for constructing a personal house. It was clarified that pure labor services for constructing an individual house are exempt from GST, as per Notification No.12/17-C.T.(Rate) dated 28.6.17, Serial No.11. This view was supported by multiple contributors in the discussion, confirming that no GST is applicable on such labor contracts.