Case Law Details
In re Shakil Sikander Gavandi (Prop. Unique Earthmovers) (GST AAR Goa)
Q.1 Whether the supply of labour force/ work without material by a sub-contractor to main contractor, who is engaged in supply of ‘works contract’ service, also falls under ‘works contract’ services?
Ans: No. The supply of labour force/work without material by a sub-contractor to main contractor, who is engaged in supply of “works contract” service, does not fall under “works contract” services
Q.2 Whether ‘point No. 12’ of the 25th CGT Council Meeting held on 18.01.2018 reducing GST rate from 18% to 12% is applicable also to such sub-contractors supplying labour force/work without material to the main contractor who is engaged in supply of “works contract” service?
Ans: No. The reduction of GST rate from 18% to 12% is not applicable to such sub-contractors supplying labour force/work without material to the main contractor who is engaged in supply of “works contract” service.
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