Gst for individual house

[Deval Nijap]

For construction of individual house on his own land how much percentage of gst will be applied for civil works as per latest rates

[Prudhvi Jakkula]

As per Notification 11 of CT(R), the following service is exempt

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.

It means if you hire only labour to construct your building then there will be no GST Liability. All material like bricks, cement etc should be purchased by you(They are subject to GST)

[Deval Nijap]

As a contractor , what will be the gst % for with material work contract of individual house

[Prudhvi Jakkula]

18% for construction services

[Deval Nijap]

And what if i hire labour contractor for construction of my own house , will it be free of gst ?

[Prudhvi Jakkula]

Yes, If you hire only labour contractor then he cannot charge GST. It is exempt

AI Summary

GST Exemption on Pure Labor Contracts for Single Home Construction; 18% GST Applies If Materials Included. A discussion on the Goods and Services Tax (GST) for constructing an individual house on personal land, with five replies, addresses the applicable GST rates. For pure labor contracts involving construction, erection, commissioning, or installation of a single residential unit, GST is exempt, provided materials are purchased separately by the owner. For a construction service contract that includes materials, an 18% GST applies. If only a labor contractor is hired, the service is exempt from GST, meaning the contractor cannot charge GST for labor alone.