work contract

This query is : Resolved 

08 July 2017 when a person only provide labour can't its comes under Rcm under Gst

08 July 2017 No. It is not covered under RCM under notification issued under Section 9(3) of the CGST Act. Off course if the labour is not registered, it shall covered under Section 9(4) of the CGST Act- supply of services by unregistered person to registered person.



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