Build Layer Constructions ., In re
Date: May 22, 2025
Subject Matter
Exemption for "Pure Labor" construction services denied due to material provision
Summary
In the case of M/s Build Layer Constructions, the applicant sought an advance ruling concerning the provision of pure labor services related to construction. They are registered under GST with the responsibility to provide labor for the construction…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN The issue raised by M/s M/s BUILD LAYER CONSTRUCTIONS,1B58, VINAYAK SADAN, GROUND FLOOR, HOUSING BOARD, PALI – 306401, Rajasthan,(hereinafter “the applicant”) is tit to pronounce advance ruling as they have deposited prescribed Fee under COST Act and it falls under the ambit of the Section 97(2)given as under: (a) Classificati…