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Exemption ?

Aravind kumar singh (student) (29 Points)

22 December 2019

services by way of pure labour contract of construction of industrial complex, is it exempt from gst ?

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4 Replies

RAJA P M ("Do the Right Thing...!!!") (128106 Points)
Replied 22 December 2019

Pure Labour supply is exempted under GST.

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Bhanu (hyderabad) (1653 Points)
Replied 22 December 2019

It is exempted from GST.

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Aravind kumar singh (student) (29 Points)
Replied 22 December 2019

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 ?