Case of Build Layer Constructions, AAR Rajasthan Ruling Dated 23rd May 2025. The applicant has entered into agreement to provide pure labour construction services to M/s BCM Builder, who has entered into contract with Rajasthan Govt to construst 380 flats under Affordable Housing Scheme under PMAY. As per agreement, it is noted that applicant is under obligation to provide machine and other materials, thus not a pure labour contract. The labour services provided by applicant fall under HSN 9954 attracting GST rate of 18%.