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

[KASTURI SETHI]

Exempted vide Notification No.12/17-Central Tax (Rate) dated 28.6.17 as amended . Serial No.11 refers. Extracted below:-

Rate Condition

11

Heading 9954

Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.

Nil

Nil

[Thevarkonda Suresh]

My query is that construction of Single Residential House involving materials & Labour charges

Construction of New single Residence (demolition of old single residence unit)

what will be GST Rate

regards

T S suresh

[KASTURI SETHI]

Only pure labour is exempted in respect of a single house. If contractor provides services with material, then no exemption.

[YAGAY andSUN]

We duly endorse the view of our expert.

AI Summary

GST exemption for pure labour contracts: single residence units exempt, supply of materials removes exemption. Services consisting solely of labour for construction of a single residential unit are exempt under Notification No.12/17-Central Tax (Rate); if the contractor supplies materials as part of the work, the exemption does not apply and GST is chargeable on the composite supply.