GST On Pure Labour Sub contract

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This query is : Resolved

CA VENKATASWAMY (Querist)

17 July 2020 Sir, my client doing labour supply to one of civil contractor on Sub contract basis and his turnover above 1 crore now is GST registration compulsory to my client ? Is there any Exemption Notification is there on Pure labour supply to contractors on sub contract basis ?

Lekhraj sood

Lekhraj sood (Expert)

17 July 2020 The exemption is by notification as under in certain cases only.Please check with your case facts.

Vide notification no. 12/2017-Central Tax (Rate) dated 28th June, 2017, the following services of ‘pure labour contract’ are exempted from GST –

1. Services of construction / erection / commissioning or installation of original works pertaining to a ‘single residential unit’ 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

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