Exemption from GST for pure labour construction contracts on original works for a single residential unit outside residential complexes. Exemption from GST covers pure labour contracts for construction, erection, commissioning or installation of original works when those works pertain to a single residential unit that is not part of a residential complex. Original works include new constructions, additions or alterations to make abandoned or damaged structures workable, and erection, commissioning or installation of plant, machinery or pre fabricated structures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from GST for pure labour construction contracts on original works for a single residential unit outside residential complexes.
Exemption from GST covers pure labour contracts for construction, erection, commissioning or installation of original works when those works pertain to a single residential unit that is not part of a residential complex. Original works include new constructions, additions or alterations to make abandoned or damaged structures workable, and erection, commissioning or installation of plant, machinery or pre fabricated structures.
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