https://www.taxtmi.com/forum/issue?id=118325 Construction services for a residential complex performed by an unregistered subcontractor are not covered by the single-unit pure labour exemption. Where a promoter uses inputs or input services from unregistered persons such that procurement from registered suppliers falls below the prescribed threshold, the promoter must pay tax on the shortfall under the reverse charge mechanism at the applicable rate; the reverse charge applies only to the extent the unregistered sourcing exceeds the allowable shortfall and services for the complex remain taxable. en-us Sat, 14 Jan 2023 16:56:37 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118325 Construction services for a residential complex performed by an unregistered subcontractor are not covered by the single-unit pure labour exemption. Where a promoter uses inputs or input services from unregistered persons such that procurement from registered suppliers falls below the prescribed threshold, the promoter must pay tax on the shortfall under the reverse charge mechanism at the applicable rate; the reverse charge applies only to the extent the unregistered sourcing exceeds the allowable shortfall and services for the complex remain taxable. Discussion-Forum GST Sat, 14 Jan 2023 16:56:37 +0530 https://www.taxtmi.com/forum/issue?id=118325