2026-VIL-79-AAR
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SGST Advance Ruling Authority

GST – Karnataka AAR - Taxability of pure labour service to single standalone residential dwelling units - The applicant is engaged in the supply of pure labour services to various single residential dwelling units. The applicant does not provide such services to residential apartments or residential complexes, and the services are strictly restricted to the supply of pure labour services only - Whether the supply of pure labour services for construction, erection, commissioning, or installation of original works pertaining to single residential dwelling units, otherwise than as part of a residential complex, is exempt from GST - HELD - The services supplied by the applicant satisfy all the essential conditions prescribed under Entry No. 11 of Notification No. 12/2017-Central Tax (Rate). The phrase "otherwise than as a part of a residential complex" in Entry Serial No. 11 of Notification No. 12/2017-CT (R) clearly excludes services rendered in respect of apartment buildings, housing projects, or residential complexes comprising multiple dwelling units with common infrastructure and shared facilities. Since the applicant provides services only to individual owners of stand-alone residential houses and not to residential apartments or complexes, the supply of pure labour services for construction, erection, commissioning, or installation of original works pertaining to single residential dwelling units, otherwise than as part of a residential complex, is exempt from GST, subject to fulfilment of the conditions that the activity qualifies as original works, the residential unit is a single stand-alone dwelling unit, and the same does not form part of a residential complex – Ordered accordingly
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