EXEMPTION FOR PURE LABOUR CONTRACTS REAL ESTATE

[Akash Aggarwal]

A contract given by developer for supply of pure labour contracts for construction of 100 different single residential units on different plot of land under a group housing scheme and with a single RERA Registration. Whether exemption of Entry no 11 of N. No 12/2017 can be availed?

AI Summary

GST Exemption Denied for Developer's Pure Labor Contracts Under Entry No. 11 of Notification No. 12/2017 A developer inquired about the applicability of GST exemption under Entry No. 11 of Notification No. 12/2017 for pure labor contracts related to constructing 100 single residential units under a group housing scheme with a single RERA registration. The response clarified that the exemption applies to pure labor contracts for single residential units not part of a residential complex. Since the project involves multiple units within a single housing project, they do not qualify as self-contained single residential units. Therefore, the exemption is not applicable, but a concessional GST rate of 12% may be available.