https://www.taxtmi.com/forum/issue?id=112326 Pure labour contracts-where the recipient supplies materials and hires labour-may be exempt under notifications for individual house construction or a single residential unit; full works contracts using the contractor's materials are taxable, with the contractor eligible for input tax credit while the recipient cannot claim ITC for works contract services. Labour procured from unregistered persons attracts GST under the reverse charge mechanism payable by the service receiver (contractor), subject to an aggregate daily exemption threshold for supplies from unregistered persons, and reverse charge obligations can trigger registration irrespective of normal turnover thresholds. en-us Wed, 12 Jul 2017 19:51:14 +0530 Thu, 23 Jan 2025 15:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112326 Pure labour contracts-where the recipient supplies materials and hires labour-may be exempt under notifications for individual house construction or a single residential unit; full works contracts using the contractor's materials are taxable, with the contractor eligible for input tax credit while the recipient cannot claim ITC for works contract services. Labour procured from unregistered persons attracts GST under the reverse charge mechanism payable by the service receiver (contractor), subject to an aggregate daily exemption threshold for supplies from unregistered persons, and reverse charge obligations can trigger registration irrespective of normal turnover thresholds. Discussion-Forum GST Wed, 12 Jul 2017 19:51:14 +0530 https://www.taxtmi.com/forum/issue?id=112326