TaxTMI 
TaxTMI 
We are in receipt of bill from labour contractor towards supply of labour in factory in Haryana. Since this labour contractor is registered in UP state, he is charging IGST in bill.
Whether this is correct. Please confirm.
LABOUR CONTRACTOR UNDER GST
21 Mar 2018 
5 Replies 
1360 Views Asked by
Registration in state of supply: labour contractors must register where services are consumed and charge CGST and SGST.
Labour contractors must register in the State where manpower services are supplied and consumed; intra State supply of labour attracts CGST and SGST, not IGST. There is no centralised GST registration-contractors supplying in multiple States must register in each State of supply or use casual registration where applicable to ensure tax accrues to the State of consumption. (AI Summary)
Labour contractors must register in the State where manpower services are supplied and consumed; intra State supply of labour attracts CGST and SGST, not IGST. There is no centralised GST registration-contractors supplying in multiple States must register in each State of supply or use casual registration where applicable to ensure tax accrues to the State of consumption. (AI Summary)