Pure Labour Contracts for Original Works in Single Residential Units Exempt from GST Including CGST, UTGST, SGST, IGST
Services related to pure labour contracts for construction, erection, commissioning, or installation of original works for a single residential unit are exempt from GST, including CGST, UTGST, SGST, and IGST. "Original works" encompass new constructions, necessary additions or alterations to make abandoned or damaged structures functional, and the erection or installation of plant, machinery, or equipment. A "residential complex" refers to buildings with multiple residential units, while a "single residential unit" is a self-contained unit intended for residential use by one family.