TaxTMI 
TaxTMI 
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.
Rate of GST on Labour Contract
26 Jul 2019 
1 Reply 
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GST on labour contracts: standard HSN 9994 rate applies; pure municipal services under Article 243W are exempt.
Labour supplied for municipal dengue operations attracts the standard GST rate under HSN 9994 when provided as a works contract or with materials; by contrast, pure service supply of manpower to a municipal corporation performing functions under Article 243W is exempt under the municipal services exemption. (AI Summary)
Labour supplied for municipal dengue operations attracts the standard GST rate under HSN 9994 when provided as a works contract or with materials; by contrast, pure service supply of manpower to a municipal corporation performing functions under Article 243W is exempt under the municipal services exemption. (AI Summary)