The Tax Publishers

GST--Supply of Labour

Supply of Labour by Sub-Contractor--Whether Eligible for Concessional Rate of Tax

D.K. Saxena

The learned author seeks to analyse an issue as to whether supply of labour services by a sub-contractor to the main contactor are eligible for concessional rate of tax prescribed under clauses (ix) and (x) of S. No. 3 of Notification No. 11/2017-Central Tax (Rate), dt. 28-6-2017.

1. Works contract services eligible for concessional rate of tax

As per Notification No. 12/2017-Central Tax (Rate), dt. 28-6-2017, the following services provided by a principal contractor are eligible for concessional rate of tax, namely;

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