https://www.taxtmi.com/caselaws?id=772390 The AAR, Rajasthan ruled that a contractor's services for construction of 380 flats did not qualify for GST exemption under entry 10 of Notification 12/2017-Central Tax (Rate). The agreement required the applicant to provide machinery and materials besides labor, making it not a pure labor contract service. Additionally, it could not be established that the work was under Pradhan Mantri Awas Yojana. The services were classified under HSN code 9954(xii) attracting 18% GST rate as construction services under the residuary category. en-us Fri, 23 May 2025 00:00:00 +0530 Mon, 09 Jun 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772390 The AAR, Rajasthan ruled that a contractor's services for construction of 380 flats did not qualify for GST exemption under entry 10 of Notification 12/2017-Central Tax (Rate). The agreement required the applicant to provide machinery and materials besides labor, making it not a pure labor contract service. Additionally, it could not be established that the work was under Pradhan Mantri Awas Yojana. The services were classified under HSN code 9954(xii) attracting 18% GST rate as construction services under the residuary category. Case-Laws GST Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772390