Pure labour construction services for stand-alone residential units qualify for GST exemption when no goods or materials are supplied.
Case-Laws
GST
Pure labour services for construction-related original works in a single stand-alone residential dwelling unit are exempt from GST under Entry No. 11 of Notification No. 12\/2017-Central Tax (Rate) when no goods or materials are supplied by the service provider. The exemption applies where the work consists only of labour-oriented construction, erection, commissioning or installation for a single residential unit that is not part of a residential complex. On the stated facts, the applicant supplied labour alone to individual owners of stand-alone houses, without transfer of property in goods, and the statutory conditions were satisfied. The advance ruling therefore recognised exemption from GST subject to the activity remaining original works and the unit remaining outside any residential complex.
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