GST on supply of labour force/work without material by a sub-contractor to main contractor

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” se

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