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Labour Supply By A Contractor

Goods and Services Tax - Started By: - Sagar Rijal - Dated:- 13-11-2017 Last Replied Date:- 16-11-2017 - If a Labour Contractor, who is unregistered or registered in GST law supplies pure labour on contract basis and is liable for TDS, then how are they treated in GST law?Does RCM applies over here on the part of Service Receiver or not?Please elaborate or give a link to find this query explaining both cases i.e, incase of registered or unregistered Contractor. - Reply By Rajagopalan Ranganathan .....

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y 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. Nil Nil 11 Heading 9954 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. Nil Nil - Reply By Sagar Rijal - The Reply = What in case of Labours deployed for Civil Works .....

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anding of the query is right- It is the supply of manpower (by labour contractor).The GST is payable by the labour contractor who needs to get registered and pay the GST. RCM is not applicable on supply of man power under GST.TDS under Income Tax is applicable.RegardsS.Ramaswamy - Reply By KASTURI SETHI - The Reply = I also think so it is an issue of supply of manpower. What kind of work is being done by the supplied labour is another issue. - Reply By Sagar Rijal - The Reply = I have two querie .....

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nature/ wordings in the contract.RegardsS.Ramaswamy - Reply By KASTURI SETHI - The Reply = Dear Querist, Query-wise reply is as under :-1. There are two services involved -supply of manpower and construction service (pure labour). Pure labour to Govt. for construction/works contract is exempted but there is no exemption for supply of manpower to any Govt. State or Centre. GST has to be borne by the Contractor and not to be collected from Govt. There are separate provisions for penalty for each .....

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