https://www.taxtmi.com/forum/issue?id=117817 Where a main contractor engages an unregistered labour sub contractor to supply pure labour/manpower for construction, the Reverse Charge Mechanism does not apply: such manpower supply is excluded from RCM coverage under the relevant notifications, pure labour services have been subject to exemption provisions removing GST incidence during their operative period, and the characterization of the main contractor as the de facto supplier of labour does not create RCM liability. en-us Sat, 19 Feb 2022 14:48:41 +0530 Thu, 23 Jan 2025 15:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117817 Where a main contractor engages an unregistered labour sub contractor to supply pure labour/manpower for construction, the Reverse Charge Mechanism does not apply: such manpower supply is excluded from RCM coverage under the relevant notifications, pure labour services have been subject to exemption provisions removing GST incidence during their operative period, and the characterization of the main contractor as the de facto supplier of labour does not create RCM liability. Discussion-Forum GST Sat, 19 Feb 2022 14:48:41 +0530 https://www.taxtmi.com/forum/issue?id=117817