https://www.taxtmi.com/caselaws?id=300190 The Authority ruled that sub-contractors providing labor services without materials to main contractors in works contracts do not fall under works contract services. The reduction of GST rate from 18% to 12% was held not applicable to such sub-contractors due to the absence of property transfer in their activities, excluding them from the definition of works contract services. en-us Mon, 04 Nov 2019 00:00:00 +0530 Thu, 13 Mar 2025 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300190 The Authority ruled that sub-contractors providing labor services without materials to main contractors in works contracts do not fall under works contract services. The reduction of GST rate from 18% to 12% was held not applicable to such sub-contractors due to the absence of property transfer in their activities, excluding them from the definition of works contract services. Case-Laws GST Mon, 04 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300190