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

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.