GST on Single residence unit

[Thevarkonda Suresh]

Respected sir

What will be GST Rate for construction of Single Residence Unit through contract and

whether inputtax can be claimed under contract

regards

T S Suresh

9940040892

AI Summary

GST Exemption for Pure Labor Contracts on Single Residential Units Confirmed; Materials Invalidate Exemption A query was raised regarding the GST rate applicable to the construction of a single residential unit through a contract and whether input tax can be claimed. It was clarified that pure labor contracts for constructing a single residential unit are exempt from GST under Notification No.12/17-Central Tax (Rate). However, if the construction involves both materials and labor, the exemption does not apply. Another contributor agreed with this interpretation, confirming that only pure labor services are exempt from GST in such cases.