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 for pure labour contracts: labour-only construction of a single house is untaxed; material-inclusive contracts are taxable. Pure labour contracts for construction of a single residential unit are exempt from GST when the contractor supplies only labour and the owner purchases materials; where the contractor supplies materials as part of a works contract, the construction service is taxable and attracts GST at the applicable rate (commonly 18%).