GST on labour charges in respect of manufacturing of metal statues

The labour charges are in the nature of business expenditure incurred by the entity and do not fall under the category of supply of services by the recipient. Further, the services availed are not covered under reverse charge mechanism (RCM) as per Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017 or any subsequent amendments applicable as on date.

Accordingly, there is no GST liability on the recipient under RCM in this case, and no GST is required to be paid.

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