TaxTMI 
TaxTMI 
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?
EXEMPTION FOR PURE LABOUR CONTRACTS REAL ESTATE
12 Apr 2020 
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Exemption for pure labour contracts restricted when units form part of a single housing project with single registration.
Entry No. 11 exempts pure labour contracts for original works relating to a single residential unit, meaning a self-contained unit for one family, when constructed otherwise than as part of a residential complex. Multiple dwellings built within a single housing project under one registration are not treated as separate self-contained units for this exemption, and therefore the exemption cannot be availed; a concessional contractor rate may instead apply. (AI Summary)
Entry No. 11 exempts pure labour contracts for original works relating to a single residential unit, meaning a self-contained unit for one family, when constructed otherwise than as part of a residential complex. Multiple dwellings built within a single housing project under one registration are not treated as separate self-contained units for this exemption, and therefore the exemption cannot be availed; a concessional contractor rate may instead apply. (AI Summary)