Sevak Ram Sahu (M/s. S.R.S. Enterprises) ., In re
Date: December 18, 2019
Subject Matter
Pure labour service for the construction of flats under Pradhan Mantri Awas Yojana (PMAY) is exempt
Summary
M/s Sunrise Construction Company (hereinafter Party ‘A’) entered in to an agreement with Government of Rajasthan for construction of 270 flats under affordable housing scheme under Pradhan Mantri Awas Yojana (including material and labour…
Note: Under Section 100 of the CGST /RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provis…