AAR: ‘Pure labour contract’ service supplied as sub-contractor under PMAY exempt from GST

Rajasthan AAR holds that services by way of pure labour contract supplied by way of construction, erection, installation, completion, repair, maintenance, renovation or alteration of a civil structure or any other original works under Pradhan Mantri Awas Yojana (PMAY) is exempted from GST: Observes that the applicant entered into a sub- contract for providing pure labour service in the project of PMAY wherein the services would be used for “Chunai and Plaster Work...