{"id":1423,"date":"2025-06-18T12:23:23","date_gmt":"2025-06-18T12:23:23","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1423"},"modified":"2025-06-18T12:23:25","modified_gmt":"2025-06-18T12:23:25","slug":"gst-aar-rajasthan-ruling-dated-23-05-2025-aar-denied-gst-exemption-for-pmay-sub-contracted-labour","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/18\/gst-aar-rajasthan-ruling-dated-23-05-2025-aar-denied-gst-exemption-for-pmay-sub-contracted-labour\/","title":{"rendered":"GST AAR Rajasthan Ruling Dated 23\/05\/2025 &#8211; AAR denied GST exemption for PMAY sub-contracted labour"},"content":{"rendered":"\n<p><em>Case of Build Layer Constructions, AAR Rajasthan Ruling Dated 23<sup>rd<\/sup>\u00a0May 2025.<\/em>\u00a0The 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%.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1yZtQhFXcph_ua5Dl2N2vmCs0C7fLns1b\/view?usp=sharing\"><em>(Link: AAR Rajasthan Ruling Dated 23\/05\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Build Layer Constructions, AAR Rajasthan Ruling Dated 23rd\u00a0May 2025.\u00a0The applicant has entered into agreement to provide pure labour [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-1423","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST AAR Rajasthan Ruling Dated 23\/05\/2025 - AAR denied GST exemption for PMAY sub-contracted labour - Bhatia Bhola &amp; 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