No GST Exemption for Sub-Contracted Pure Labour Services, Says AAR

No GST Exemption for Sub-Contracted Pure Labour Services, Says AAR

The applicant is M/S Build Layer Constructions, with address 1b58, Vinayak Sadan, Ground Floor, Housing Board, Pali – 306401, Rajasthan. The applicant is registered for GST, having GST registration No. 08AATFB8617M1ZO in the State of Rajasthan. The applicant has applied for an Advance Ruling.

• Note 1: If anyone disagrees with the legal decision of the Advance Ruling, they are allowed to appeal to the Appellate Authority for Advance Ruling under Section 100 of the CGST/RGST Act, 2017. This must be done within the period of 30 days from the day they received the order.
• Note 2: Both the CGST Act (Central GST) and RGST Act (Rajasthan GST) have almost the same meaning. Hence, unless there is a clear difference mentioned among these, whenever we say CGST Act, it also refers to the RGST Act. Therefore, from this point, both the acts combined will be called as “GST Act”.