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

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 ...