Pure Labour Contract

[VIGNESH]

Sir.My client is in construction business and he is currently planning for taking labour contract for repair /renovation and construction for residential building owned by a single owner and single unit. will it be taxable ? or can i claim exemption

AI Summary

Pure labour contract exemptions apply to original construction of single residential units, while repairs and renovation remain taxable.
GST exemption applies to pure labour contracts for original construction works pertaining to a single residential unit; the exemption excludes repairs and renovation. Whether the exemption applies depends on the contract's true character and whether the work is original construction and not part of a residential complex.