Gst Applicability

23 Points Posted on 05 April 2018

Is Services provided by Casual/temporary worker liable to GST ?

Replies (3)

Posted on 05 April 2018

Where there is employer amd employee relationship then service provided by employee to employer is not liable to GST.

23 Points Posted on 05 April 2018

thank you sir

Chartered Accountant

44442 Points Posted on 05 April 2018

If..........	Then...............
Services provided by casual worker to employer who gives wages on daily basis to the worker	These are services provided by the worker in the course of employment. Hence not taxable.
Casual workers are employed by a contractor, like a building contractor or a security services agency, who deploys them for execution of a contract or for provision of security services to a client	Services provided by the workers to the contractor are services in the course of employment and hence not taxable. However, services provided by the contractor to his client by deploying such workers would not be a service provided by the workers to the client in the course of employment. The consideration received by the contractor would therefore be taxable if other conditions of taxability are present.

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