Painter

Dear Friends

X Ltd. enaged a painter Raja Babu for painting its office premises.

Paint, brush etc supplied by Raja Babu.

Labour provided by Raja Babu.

What will be the GST treatment in hands of both X Ltd. and Raja Babu?

what will the ITC treatment in hands of both X Ltd. and Raja Babu?

Please support your reply with relevant sections, rules, notifications.

regards

Shivani

Replies (1)
Condition 1: If Raja Babu is unregistered
X Ltd co. book bill raise by Raja Babu as a exempted Inward supplies (As RCM is deferred by Noti. 10/2018 CT (R) till 30/06/2017

Condition 2 , If Painter is registered
x Ltd company will book the Bill by painter as a taxable Inward Supply but Cannot take ITC on the same , As per section 17(5)

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