Labor Contract for Housing Project Fails GST Exemption Test, Triggering 18% Tax Rate Under Notification 12/2017

Labor Contract for Housing Project Fails GST Exemption Test, Triggering 18% Tax Rate Under Notification 12/2017Case-LawsGSTThe AAR determined that the taxpayer’s labor contract service for constructing 380 flats does not qualify as a pure labor service un

Labor Contract for Housing Project Fails GST Exemption Test, Triggering 18% Tax Rate Under Notification 12/2017
Case-Laws
GST
The AAR determined that the taxpayer's labor contract service for constructing 380 flats does not qualify as a pure labor service under Pradhan Mantri Awas Yojana. Despite being a sub-contract with a builder, the agreement involves supplying machines and materials beyond labor, rendering it ineligible for GST exemption under Notification No. 12/2017. Consequently

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