03 October 2019
Sir, There is entry no. 10 for exempt service in notification no. 12/2017 dated 28.06.2017 of CGST Rate. Services provided by way of pure labour contracts of construction, erection, 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 or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.
Assessee (A) is providing pure labour service to main work contractor (B) (who provide work contract service including material to govt. in the scheme of Pradhan Mantri Awas Yojana on 12% GST Rate applicable.)
My query is whether this exemption is available to Sub contractor (A) or not ??.
CAclubindia
