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    <title>GST ON LABOUR CHARGES (SORTAX MACHINE)</title>
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    <description>GST applicability on labour charges for Sortex machine services depends on the service character: pure labour supplied to a government department is exempt, otherwise labour charges are taxable under GST. Factual nature of the service and the contractual matrix determine correct treatment; reverse charge was indicated as not applicable in the described service-tax context.</description>
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      <description>GST applicability on labour charges for Sortex machine services depends on the service character: pure labour supplied to a government department is exempt, otherwise labour charges are taxable under GST. Factual nature of the service and the contractual matrix determine correct treatment; reverse charge was indicated as not applicable in the described service-tax context.</description>
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