A contractual employee is defined under Section 2(b) of The Contract Labor (Regulation and Abolition) Act, 1970 which states that a contractual employee is employed by a principal employer in connection with the work of an establishment through a contractor.
The paper aims to critically analyze CBIC Guidelines with reference to Section 159 of the CGST Act and the probable arbitrary use of power by tax-officers, the paper further highlights constitutional provisions to discern the arbitrary nature of the provision. The paper also aims to provide an analysis of the implications of Section 159 on ease of doing business and corporate governance.
