Repairing work with labour

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Sir,

In our factory internal repairing and paiting work going on with labour, contractor raised tax invoice with tax. Is the labour work comes under GST,? Please give me some clarification.

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Originally posted by : satyanarayana
Sir,

In our factory internal repairing and paiting work going on with labour, contractor raised tax invoice with tax. Is the labour work comes under GST,? Please give me some clarification.

Pure Labour Work exclude from GST

There is no exemption for pure labour work. The normal 20 laksh small supplier exemption however could be claimed.

It amounts to Work Contract as per section 2(119) of CGST Act, 2017 since
it relates to repairing of immovable property,
and work contract is classified as SUPPLY OF SERVICE ,
and chargeable to GST as per section 9 of CGST act, 2017


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