Heading 9954
Services – Exemption from GST
GST
Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.
Definition
(zq) “original works” means- all new constructions;
(i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable;
(ii) erection, commissioning or installa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =