GST Exemption on Pure Labour Contracts for Residential Construction.

[Sangeetha D]

GST is exempt on construction services provided through pure labor contracts for a single residential unit or within a residential complex. - Is this Correct.

[Shilpi Jain]

This is the exemption entry in Notification No. 9/2017-Integrated Tax (Rate).

Similar entry exists in CGST.

No exemption for unit within a residential complex.

12

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.

AI Summary

GST exemption for pure labour contracts limited to construction of a single residential unit; complex units excluded. GST exemption applies to services by way of pure labour contracts for construction, erection, commissioning, or installation of original works pertaining to a single residential unit provided otherwise than as part of a residential complex; the same entry exists in CGST and units within residential complexes are excluded.