Exemption in Construction Sector [ Entry No. 10,10A,11,41A ]

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..... iciary-led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana . Example M/s RML Enterprises provided labour services for construction of housing flats, under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana. It is exempt. Exemption Entry 10A Services supplied by Electricity Distribution Utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use is exempt. Exemption Entry 11 Services by way of pure labour contracts of construction, erection, commissioning, o .....

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..... letion certificate, where required, by the competent authority or after its first occupation, whichever is earlier . The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under : [ GST payable on TDR or FSI (including additional FSI) or both for construction of the project ] x ( carpet area of the residential apartments in the project Total carpet area of the residential and commercial apartments in the project ) The promoter shall be liable to pay tax at the applicable rate, on reverse charge basis , on such proportion of value of development rights, or FSI (including additional FSI), or both, .....

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..... of the residential apartments in the project Total carpet area of the residential and commercial apartments in the project ) The promoter shall be liable to pay tax at the applicable rate, on reverse charge basis , on such proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, as is attributable to the residential apartments, which remain un- booked on the date of issuance of completion certificate, or first occupation of the project, the tax payable shall not exceed 0.5 per cent. of the value in case of affordable residential apartments and The tax payable 2.5 per cent. of the value in case of residential apartments othe .....

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