Pure Labour contract service
This query is : Resolved
03 October 2019
Sir,
There is entry no. 10 for exempt service in notification no. 12/2017 dated 28.06.2017 of CGST Rate. Services provided by way of pure labour contracts 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.
Assessee (A) is providing pure labour service to main work contractor (B) (who provide work contract service including material to govt. in the scheme of Pradhan Mantri Awas Yojana on 12% GST Rate applicable.)
My query is whether this exemption is available to Sub contractor (A) or not ??.
You are requested to please suggest us.
There is entry no. 10 for exempt service in notification no. 12/2017 dated 28.06.2017 of CGST Rate. Services provided by way of pure labour contracts 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.
Assessee (A) is providing pure labour service to main work contractor (B) (who provide work contract service including material to govt. in the scheme of Pradhan Mantri Awas Yojana on 12% GST Rate applicable.)
My query is whether this exemption is available to Sub contractor (A) or not ??.
You are requested to please suggest us.
04 October 2019
Yes, such exemption is available to sub contractor also.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Supply through E-commerce Operators
- STCG....................................................
- Sales return eway bill
- TAN for Partnership
- Relief u/s Section 89
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- STCG FOR GOLD ETFs
- SALE BILL AGAINST GOODS RETURN
- GST ON DAMAGED GOODS
- Taxation on LTCG for property sold after 24JUL2024
- TDS related Query_Liquidated Damages
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- Nomination of Bank for refund in itr 2
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
