State the following independent services are taxable or exempted under the provision of GST law: Pure labour service of construction of single residential unit which is forming part of a residential complex.
CS Professional · Advanced Tax Laws · PYQS · June 2025
State the following independent services are taxable or exempted under the provision of GST law: Pure labour service of construction of single residential unit which is forming part of a residential complex.
Answer & Explanation:
As per Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017, Services by way of pure labour contracts of construction pertaining to a single residential unit otherwise than as a part of residential complex are exempt under GST. In this case, Pure labour service of construction of single residential unit is forming part of a residential complex and therefore taxable under GST.
Topics: GST
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