Man Power Supply to Tamilnadu Municipality

[Pon Ramar]

Sir,

Am a Labour Contractor supplying labours for Municipal Corporation. What are the new charges under GST?

[KASTURI SETHI]

18% with full input service credit (ITC). Manpower is now out of RCM under GST.

[Ganeshan Kalyani]

I agree with Sri Kasturi Sir's view.

AI Summary

GST taxability of manpower supply: taxable with full input tax credit; removed from reverse charge.
Supply of manpower by a labour contractor to a municipal body is taxable under GST, eligible for full Input Tax Credit, and removed from the reverse charge mechanism so the supplier bears the tax liability.