https://www.taxtmi.com/forum/issue?id=114190 Construction of an individual residential house is exempt and may attract nil-rate treatment for beneficiary-led individual house construction; pure labour supplies for such construction are nil-rated, whereas works contract services involving materials are taxable. Input tax credit is not available for exempt construction services, so suppliers performing exempt house construction cannot claim ITC on inputs used for those services. Proper classification of the contract as pure labour or works contract determines GST liability and ITC consequences. en-us Wed, 26 Sep 2018 18:57:57 +0530 Thu, 23 Jan 2025 15:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114190 Construction of an individual residential house is exempt and may attract nil-rate treatment for beneficiary-led individual house construction; pure labour supplies for such construction are nil-rated, whereas works contract services involving materials are taxable. Input tax credit is not available for exempt construction services, so suppliers performing exempt house construction cannot claim ITC on inputs used for those services. Proper classification of the contract as pure labour or works contract determines GST liability and ITC consequences. Discussion-Forum GST Wed, 26 Sep 2018 18:57:57 +0530 https://www.taxtmi.com/forum/issue?id=114190