2025-VIL-69-AAR
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SGST Advance Ruling Authority

GST - Rajasthan AAR - Pradhan Mantri Awas Yojana, Pure Labour Contracts – Supply of labour services for the construction of flats under "Affordable Housing Scheme under Pradhan Mantri Awas Yojana" - Whether the services provided by the applicant would be exempt under Entry 10 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, which exempts services provided by way of pure labour contracts for construction under the Pradhan Mantri Awas Yojana – HELD - The applicant entered in a sub-contract with M/s BCM Builders LLP for providing labour service. The applicant is under obligation to provide machine and other material besides labour supply, for construction in the project under Pradhan Mantri AwasYojana - The agreement between the applicant and M/s BCM Builders LLP is not a pure labour contract, as the applicant is obligated to provide machines and other materials besides labour supply. Further, the applicant could not provide any proof or agreement to establish that M/s BCM Builders LLP is working under the Pradhan Mantri Awas Yojana. Therefore, the services provided by the applicant for the construction of flats are not covered under entry No 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 – Ordered accordingly - If the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is not applicable, then what will be the classification and HSN for these services of "Pure Labor" provided by the applicant – HELD - In the absence of the applicability of Entry 10 of Notification No. 12/2017-Central Tax (Rate), the services provided by the applicant would fall under the residuary entry (xii) of the construction services under Heading 9954 of Notification No. 11/2017-Central Tax (Rate), attracting 18% GST.
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