Shri. Shakil Sikander Gavandi (Prop.- Unique Earthmovers)

1. Whether the supply of mere labour without material to the main contractor who is supplying the Contract Service", is covered under the purview of "Works Contract Service? and

2. Whether the reduced rate of GST (12% from 18%), as approved in 25th GST Council Meeting dated  18.01.2018 is applicable to such supply of mere labour force/ work to contractor engaged in supply of "works Contract Service"?