Exemption ?

Pure Labour supply is exempted under GST.

It is exempted from GST.

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.



exemption available only for construction of residential unit not for industrial complex or unit. is am right ?

Yes... You are exactly correct.