GST exemption for pure labour construction services in beneficiary led individual house construction and enhancement. GST exemption applies to services supplied as pure labour contracts for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of a civil structure or any other original works in relation to beneficiary led individual house construction or enhancement under the Housing for All (Urban) Mission / Pradhan Mantri Awas Yojana; 'original works' includes all new constructions, additions/alterations to abandoned or damaged structures to make them workable, and erection/commissioning/installation of plant, machinery, equipment or structures, prefabricated or otherwise.