20 July 2017
Services by an employee to employer under an employment contract is not per se a supply. But ensure there's a contract for employment. In my opinion, daily wager is also come under employment contract. If the wager is supplied by a contractor, then GST is applicable. In this case, liable to pay will be the recipient only.Because Reverse Charge applies. Even in the case if the contractor is unregistered, then also person liable to pay GST will be the recipient himself as supplies from Unregistered Persons is covered in Reverse Charge basis.
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