RCM not applicable to daily wages, Labour Charges & Contract Labour

In re Sri Bhavani Developers (GST AAR Telangana) Is RCM applicable to daily wages, Labour Charges and Contract Labour? The law regarding services by an employee to the employer in the course of or in relation to his employment enumerated in Schedule III to CGST Act, 2017 remains unchanged. Therefore tax will not be attracted for labour engaged on daily basis or employees etc., if the service is rendered in the course of such an employment. However manpower supply or labour supply services by manpower supply agency falls under SAC 98519 and is taxable @18%. This tax has to be paid by the manpow...