Sri Bhavani Developers ., In re

Date: July 14, 2022

Court: Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): Raghu Kiran, Kasi Visweswara Rao
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Subject Matter

No GST if labour is engaged on daily basis or employees etc., if the service is rendered in the course of such an employment

Reverse Charge Mechanism

Summary

The law regarding services by an employee to the employer in the course of or in relation to his employment enumerated in Schedule III to CGST Act, 2017 remains unchanged. Therefore tax will not be attracted for labour engaged on daily basis or emplo…

1. M/s. Sri Bhavani Developers, Flat No 303, H NO 4-4-81/5/303, 3rd Floor, Spoorthi Homes, Veera Reddy Colony, Nacharam, Ranga Reddy, Telangana- 500076 (36ACYFS0973Q1ZW) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same exc…

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