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.
GST Implications for Labor Contractors: Pure Labor Services Exempt under Notification No. 12/2017-Central Tax (Rate) Discussed /2017 A discussion on a forum addresses the Goods and Services Tax (GST) implications for labor contractors, whether registered or unregistered, supplying pure labor. The conversation clarifies that under Notification No. 12/2017-Central Tax (Rate), certain pure labor services related to construction are exempt from GST. However, for other services, GST applies either under forward or reverse charge. Registered contractors must pay GST, while unregistered ones are not subject to reverse charge. The forum also discusses the application of TDS under Income Tax and the necessity of registration based on service type and turnover. Participants express gratitude for the insights shared. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
