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EXEMPTION FOR PURE LABOUR CONTRACTS REAL ESTATE

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..... EXEMPTION FOR PURE LABOUR CONTRACTS REAL ESTATE
Query (Issue) Started By: - Akash Aggarwal Dated:- 12-4-2020 Last Reply Date:- 27-4-2020 Goods and Services Tax - GST
Got 1 Reply
GST
A con .....

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..... tract given by developer for supply of pure labour contracts for construction of 100 different single residential units on different plot of land under a group housing scheme and with a single RERA Re .....

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..... gistration. Whether exemption of Entry no 11 of N. No 12/2017 can be availed? Reply By KUNAL DESAI: The Reply: Entry No. 11 of 12/2017-CT(R) reads as under "Services by way of pure labor contr .....

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..... acts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex." whereas (zze) "single .....

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..... residential unit" means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family; As per my opinion, there is single housing projec .....

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..... t having single RERA Registration wherein there are multiple single residential units which cannot be treated as self-contained residential unit and hence, exemption cannot be availed rather concessio .....

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..... nal rate of 12% may be available to the contractor.
Discussion Forum - Knowledge Sharing .....

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