GST Exemption Allowed on Pure Labour Services for Single Residential Units

In re House Construct Infra (Legal Name Krishnappa Gangadhar) (GST AAR Karnataka The Authority for Advance Ruling, Karnataka, examined the taxability of pure labour services supplied for construction-related activities to single standalone residential dwelling units. The applicant was engaged exclusively in providing pure labour services without supplying any materials or goods. The services were rendered only to individual owners of single residential units and not to residential apartments, complexes, or housing projects. The applicant sought clarification on whether such services would be l...