In re House Construct Infra (Legal Name Krishnappa Gangadhar) (GST AAR Karnataka)
Date: March 15, 2026
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Subject Matter
Pure Labour Contracts for Single Residential Units are Exempt from GST
Summary
The present application for advance ruling was allowed , holding that the supply of pure labour services for construction, erection, commissioning, or installation of original works pertaining to a single residential dwelling unit is exempt from GST…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s House Construct Infra (Legal Name-Krishnappa Gangadhar), (herein after referred to as ‘the Applicant) # 88, 2 n d Main Road, 9th Cross, Muneshwar Layout, Laggere, Near By Shaneshwar Temple, Bengaluru, Karnataka, 560058, having GSTIN 29AGYPG7393N1Z4, have filed an application for Advance Ruling under Section 97 of CGST Act,…