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    <title>GST on Single residence unit</title>
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    <description>Services consisting solely of labour for construction of a single residential unit are exempt under Notification No.12/17-Central Tax (Rate); if the contractor supplies materials as part of the work, the exemption does not apply and GST is chargeable on the composite supply.</description>
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      <description>Services consisting solely of labour for construction of a single residential unit are exempt under Notification No.12/17-Central Tax (Rate); if the contractor supplies materials as part of the work, the exemption does not apply and GST is chargeable on the composite supply.</description>
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