RCM on Labour Charges

Dear Sir

In sales tax era there is no tax on labour charges

now we are in GST era, which levies tax on goods as well as services or both

there are threshold limits that gives you exemption up to 20 lakhs per annum per PAN for all sales and services

if you are out of the threshold limit you have to pay tax whether you collect through tax invoices or not

Except for restaurants, there is no composition scheme available for services and therefor you have to issue tax invoice specifying therein tax on services