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20 May, 2017

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GST EXEMPT ON CONSTRUCTION LABOUR UNDER PMAY

GST EXEMPT ON CONSTRUCTION LABOUR UNDER PMAY

The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law.


66.
Services provided by way of  pure labour contracts of constructionerection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the Beneficiary-led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (PMAY);
67.
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;

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