Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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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.
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