Gst on labour pymt
Sunil Nahata (90 Points)
19 July 2020
is gst is payble on contract labour pymt and also is RCM is there.8
1 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 19 July 2020
As per Notification 12/2017 CT (R)
Entry No.3: Pure services (excluding works contract services or other composite supplies involving supply of any goods) provided to Govt. is Exempted.
Entry No. 11:
Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than
as a part of a residential complex is Exempted.
Thus Labour Services provided other then above conditions is Taxable.
Entry No.3: Pure services (excluding works contract services or other composite supplies involving supply of any goods) provided to Govt. is Exempted.
Entry No. 11:
Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than
as a part of a residential complex is Exempted.
Thus Labour Services provided other then above conditions is Taxable.
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