GST Exemption for Labor Contracts in Housing Projects Under PMAY and Housing for All (Urban) Mission
Services related to pure labor contracts for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of civil structures are exempt from GST under CGST, UTGST, SGST, and IGST. This exemption applies specifically to projects under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana, focusing on beneficiary-led individual house construction or enhancement. "Original works" encompass all new constructions, necessary additions or alterations to abandoned or damaged structures to make them functional, and the erection, commissioning, or installation of plants, machinery, or equipment, including prefabricated structures.