Heading 9954 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. Definition (zq) original works means- all new constructions; (i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; (ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise; (zz) residential complex means any complex comprising of a building or buildings, having more than one single residential unit; (zzc) single residential unit means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;