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2020 (1) TMI 1007 - AAR - GSTPure labour contract services - For construction of a civil structure or any other original works under PMAY - Applicability of N/N. 12/2017-Central Tax (Rate) dated 28.06.2017 - classification and HSN for services provided by the applicant - HELD THAT:- The scope of above said entry is not person-centric but project-centric. The entry does not speak of contractor or sub-contractor but supply of pure services by way of construction under certain projects. It clearly stipulates that whosoever is supplying the pure labour contract services for the construction of a civil structure or any other original works under PMAY is exempted from GST. The services of pure labour contract supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works under PMAY is exempted from GST vide Entry 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (as amended).
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