https://www.taxtmi.com/caselaws?id=789286 Pure labour services used for construction, erection, commissioning or installation of original works are exempt under Entry No. 11 of Notification No. 12/2017-CT(R) when supplied for a single stand-alone residential dwelling unit and not as part of a residential complex. The exemption applies only where the service provider supplies no goods or materials. On the stated facts, the services were confined to labour for standalone residential units, with no material supply and no involvement of apartments or housing projects, so the supply qualified for GST exemption subject to the prescribed conditions. en-us Mon, 16 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789286 Pure labour services used for construction, erection, commissioning or installation of original works are exempt under Entry No. 11 of Notification No. 12/2017-CT(R) when supplied for a single stand-alone residential dwelling unit and not as part of a residential complex. The exemption applies only where the service provider supplies no goods or materials. On the stated facts, the services were confined to labour for standalone residential units, with no material supply and no involvement of apartments or housing projects, so the supply qualified for GST exemption subject to the prescribed conditions. Case-Laws GST Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789286