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Applicability of GST on Contract Labour Agency
applicability of GST on Contract Labour Agency
Replies (4)
Quick Summary
Generally not required
Applicable if turnover exceeds 20 lakhs in FY
That too also depending on the location.
The querist has not mentioned the state.
another clause u hv missed.
The querist has not mentioned the state.
another clause u hv missed.
GST on contract labour agencies:
• Supply of manpower (labour contractors) is taxable at 18% (SAC 9985). The value includes wages plus statutory contributions (PF, ESI) plus service charge.
• Exemptions: pure labour contracts for a single residential unit, and pure services to government for Article 243G/243W functions (Notf 12/2017 Sl. 3).
• Security services by non-body-corporates to registered persons are under RCM. General manpower supply is forward charge.
• Registration above Rs 20 lakh.
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