Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Pure labour services for construction-related original works in a single stand-alone residential dwelling unit are exempt from GST under Entry No. 11 of Notification No. 12/2017-Central Tax (Rate) when no goods or materials are supplied by the service provider. The exemption applies where the work consists only of labour-oriented construction, erection, commissioning or installation for a single residential unit that is not part of a residential complex. On the stated facts, the applicant supplied labour alone to individual owners of stand-alone houses, without transfer of property in goods, and the statutory conditions were satisfied. The advance ruling therefore recognised exemption from GST subject to the activity remaining original works and the unit remaining outside any residential complex.
Pure labour services for construction-related original works in a single stand-alone residential dwelling unit are exempt from GST under Entry No. 11 of Notification No. 12/2017-Central Tax (Rate) when no goods or materials are supplied by the service provider. The exemption applies where the work consists only of labour-oriented construction, erection, commissioning or installation for a single residential unit that is not part of a residential complex. On the stated facts, the applicant supplied labour alone to individual owners of stand-alone houses, without transfer of property in goods, and the statutory conditions were satisfied. The advance ruling therefore recognised exemption from GST subject to the activity remaining original works and the unit remaining outside any residential complex.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
