Pure Labor Contract-Reg.

1. It's Exempted only when Services provided by way of pure labour
contracts of construction to the beneficiary-led
individual house construction or
under the Housing for All Mission or Pradhan Mantri Awas Yojna or single residential unit otherwise than
as a part of a residential complex.(Refer Notification 12/2017 CT (R))

2. It's 20 lac as per section 22 of CGST Act but in term of Section 23 if the person is exclusively engaged in only providing Exempted Services is not required to obtain Registration even though he cross the threshold limit prescribed in Section 22.

3. As per Section 51 of CGST Act , TDS is applicable only when it is provided to Govt Concern & Receptient (Govt) is liable deduct TDS @ 2% (1% CGST + 1%SGST) when the total value of TAXABLE supply exceeds ,under contract exceeds 2.5 lac.