TaxTMI 
TaxTMI 
Dear Sir can you please provide me clarification on GST rate for providing service to build only individual residential house (not including land).
Case- I owned piece of land and I want to construct house over there so i hired the civil engineer for the same. Contract value is 25 lakh for building house including labor and material. So what will be the GST rate levied by civil engineer for providing the service.
What will be the GST rate if contract is consist of providing only labour servies(not material)??
Thank You..!!!
GST rate for individual residential house.
26 Sep 2018 
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GST exemption for individual residential house construction: pure labour attracts nil rate, works contract services remain taxable and ITC restricted.
Construction of an individual residential house is exempt and may attract nil-rate treatment for beneficiary-led individual house construction; pure labour supplies for such construction are nil-rated, whereas works contract services involving materials are taxable. Input tax credit is not available for exempt construction services, so suppliers performing exempt house construction cannot claim ITC on inputs used for those services. Proper classification of the contract as pure labour or works contract determines GST liability and ITC consequences. (AI Summary)
Construction of an individual residential house is exempt and may attract nil-rate treatment for beneficiary-led individual house construction; pure labour supplies for such construction are nil-rated, whereas works contract services involving materials are taxable. Input tax credit is not available for exempt construction services, so suppliers performing exempt house construction cannot claim ITC on inputs used for those services. Proper classification of the contract as pure labour or works contract determines GST liability and ITC consequences. (AI Summary)