Manpower Services to Government
Whether manpower services provided to Govt,comes under 12/2017 or liable for GST?
The Labour contract can be of the following two types â?? 1. Labour contract involving the supply of both material and labour â?? When labour contract involves both supply of labour as well as material, the said contract is termed as â??works contractâ??. 2. Labour contract involving the supply of only labour â?? When labour contract involves the supply of only labour, the said contract is termed as â??pure labour contractâ??. In both cases GST rate is 18% but exemption is provided through notification for pure labour dealing in; Services of construction / erection / commissioning or installation of original works pertaining to a â??single residential unitâ?? otherwise than as a part of a residential complex.2. Services of construction / erection / commissioning / installation / completion / fitting out / repair / maintenance / renovation or alteration of a civil structure or any other original works pertaining to the beneficiary led individual house construction or enhancement under the housing for all (urban) mission or Pradhan Mantri Awas Yojana.