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GST Exemption on Pure Labour Charges

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(Querist)
27 May 2022 Dear sir,

There was an Exemption Under GST on Pure Labour Charges Vide Notification No:12/2017 Dated 28/06/2017
My Query
1. Is this Exemption is available even we are Registered under GST ?
2. Is this Exemption available on Residential Complex Like Apartments/ Towers ?
3. Is this Exemption available for Commercial Complex Also?
Request to Kindly Reply to the query
Thanking In Advance
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
28 May 2022 1 yes.
2 No.
3 No.

Exemption available for residential independent house.

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