As per Notification 12/2017 CT (R) Entry No.3: Pure services (excluding works contract services or other composite supplies involving
supply of any goods) provided to Govt.
is Exempted.
Entry No. 11: 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 is Exempted.
Thus Labour Services provided other then above conditions is Taxable.
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