https://www.taxtmi.com/forum/issue?id=115017 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%). en-us Tue, 28 May 2019 19:32:23 +0530 Thu, 23 Jan 2025 15:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115017 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%). Discussion-Forum GST Tue, 28 May 2019 19:32:23 +0530 https://www.taxtmi.com/forum/issue?id=115017