Case LawOrder No. KAR.ADRG 20/2026
House Construct Infra (Legal Name Krishnappa Gangadhar) ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- March 15, 2026
- Type:
- Advance Ruling
- Members:
- Rajesh Ramarao, Sivakumar
Subject
Pure Labour Contracts for Single Residential Units are Exempt from GST
ExemptionPure Service
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…
Judgement
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,…