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GST is exempt on construction services provided through pure labor contracts for a single residential unit or within a residential complex. - Is this Correct.
GST Exemption on Pure Labour Contracts for Residential Construction.
14 Jun 2025 
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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. (AI Summary)
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. (AI Summary)