No GST on Labour contract services for construction of flats under PMAY

By Editor4 Goods and Services Tax Judiciary December 18, 2019

Case Name: In re Sevak Ram Sahu (M/s. S.R.S. Enterprises) (GST AAR Rajasthan)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR Rajasthan, Advance Rulings

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In re Sevak Ram Sahu (M/s. S.R.S. Enterprises) (GST AAR Rajasthan) 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). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority ...

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