Rate of GST on Labour Contract

[varsha jain]

Hello Sir.

Mr. X , (registered under GST) supplies Labour to Municipal Corporation for Projects relating to Dengue operations. what rate of GST is applicable to Mr X.

AI Summary

GST on Labor Supply to Municipal Corp: 18% Under HSN 9994, Pure Services Exempt per Notification No. 12/17-CT(Rate). A query was raised regarding the applicable GST rate for Mr. X, who supplies labor to a Municipal Corporation for dengue-related projects. The response clarified that the GST rate is 18% under HSN 9994, as per Notification No. 11/17-CT(Rate) dated 28.6.17. Additionally, if Mr. X provides pure services (excluding works contracts and without materials) covered under Article 243 W of the Constitution to the Municipal Corporation, the service is exempt from GST according to Notification No. 12/17-CT(Rate) dated 28.6.17.