Notification 12/2017 10 Heading 9954 Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary led individual house construction or enhancement under the Housing for All Rate - Nil Nil Whether this exemption also available to Project covered under Mukya Mantri Avas Yojna (Affordable Housing) and supply received from registered labour contractor as exempted service under this notification will be covered for calculation of 80% service received from Registered Dealer under 1% GST on Affordable Housing Scheme.

Reply- Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana is exempt from GST. (Sr. No.10 of Notification 12/2017 (central tax rate))

The above exemption covers construction under the Housing for All (Urban) Mission, hence, Mukhya Mantri Avas Yojana would be eligible for above exemption.