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Pure Labour Contract, Goods and Services Tax - GST

Issue Id: - 119171
Dated: 23-6-2024
By:- vignesh VSACCOUNTOPRIVATELIMITED

Pure Labour Contract


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Sir.My client is in construction business and he is currently planning for taking labour contract for repair /renovation and construction for residential building owned by a single owner and single unit. will it be taxable ? or can i claim exemption

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1 Dated: 23-6-2024
By:- Padmanathan Kollengode

If its a pure labour contract in respect of a single residential unit, its exempted.


2 Dated: 26-6-2024
By:- Shilpi Jain

The above referred exemption entry reads as below:

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.

The activity of repairs and renovation are not covered. Hence no exemption available.


3 Dated: 26-6-2024
By:- Padmanathan Kollengode

Agreed. Only construction of original work will be exempted. So the actual contract has to be seen.


Page: 1

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