{"id":71745,"date":"2025-06-07T08:32:51","date_gmt":"2025-06-07T03:02:51","guid":{"rendered":""},"modified":"2025-06-07T08:32:51","modified_gmt":"2025-06-07T03:02:51","slug":"labor-contract-for-housing-project-fails-gst-exemption-test-triggering-18-tax-rate-under-notification-12-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71745","title":{"rendered":"Labor Contract for Housing Project Fails GST Exemption Test, Triggering 18% Tax Rate Under Notification 12\/2017"},"content":{"rendered":"<p>Labor Contract for Housing Project Fails GST Exemption Test, Triggering 18% Tax Rate Under Notification 12\/2017<br \/>Case-Laws<br \/>GST<br \/>The AAR determined that the taxpayer&#39;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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89196\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Labor Contract for Housing Project Fails GST Exemption Test, Triggering 18% Tax Rate Under Notification 12\/2017Case-LawsGSTThe AAR determined that the taxpayer&#8217;s labor contract service for constructing 380 flats does not qualify as a pure labor service un<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71745","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71745","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71745"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71745\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}