Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
The AAR determined that the taxpayer's labor contract service for constructing 380 flats does not qualify as a pure labor service under Pradhan Mantri Awas Yojana. Despite being a sub-contract with a builder, the agreement involves supplying machines and materials beyond labor, rendering it ineligible for GST exemption under Notification No. 12/2017. Consequently, the service falls under HSN code 9954(xii), attracting a standard GST rate of 18% as a residuary construction service category, based on a comprehensive analysis of the contractual terms and applicable tax notifications.
The AAR determined that the taxpayer's labor contract service for constructing 380 flats does not qualify as a pure labor service under Pradhan Mantri Awas Yojana. Despite being a sub-contract with a builder, the agreement involves supplying machines and materials beyond labor, rendering it ineligible for GST exemption under Notification No. 12/2017. Consequently, the service falls under HSN code 9954(xii), attracting a standard GST rate of 18% as a residuary construction service category, based on a comprehensive analysis of the contractual terms and applicable tax notifications.
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TaxTMI 
TaxTMI 
of 4886 
