TaxTMI 
TaxTMI 
TaxTMI 
Hello Sir, If one construction firms let us say ABS & Co. provides only labors to other construction company let us say Patil Ltd. then is this service exempt as per Sl. No. 10 & 11 of Notification No. 12/2017-Central Tax (Rate) dated 28.6.2017??? If not what will be the GST rate levied by ABS & Co. for supplying service to Patil Ltd. Please clarify.
Thanking You..!!!
GST rate for Pure Labor Services
Guest
GST Exemption Confirmed for ABS & Co.'s Labor Services Under Notification 12/2017; Not a Works Contract. A user inquired about the GST exemption status for a construction firm, ABS & Co., providing only labor to another company, Patil Ltd., under Notification No. 12/2017-Central Tax (Rate). Dr. Mariappan Govindarajan and Kasturi Sethi opined that such services are exempt. Sarvesh Rane sought further clarification, noting the labor is for road and commercial infrastructure construction, not a works contract. Kasturi Sethi clarified that labor supply, categorized as 'Manpower,' is distinct from construction or works contract services. Ganeshan Kalyani agreed with Kasturi Sethi's interpretation. (AI Summary)