1) Whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant for the pure labour contract services to be received from contractors/ sub-contractors (i.e. Party A).
2) If the answer to Q.1 is affirmative, then in that case, the rate of Tax shall be Nil.
3) If the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017is not applicable, then what will be GST Rate and SAC code for the pure labour service?
States/UT
Order No. & Date
GST-ARA-74/2020-21/B-89 Mumbai dated 02.11.2021
Order date
02-11-21
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Category
97(2)(b)
Year