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2020 (1) TMI 979 - AAR - GSTExemption of “Supply of Farm Labour” - supplier of manpower - recipient of “Supply of Farm Labour” service is the sole owner of agriculture Land - documents/ evidence required to be kept as a supplier of manpower for availing exemption as “Supply of Farm Labour” - Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017 - whether classifiable under SAC 99851? - Whether exemption of “Supply of Farm Labour” as provided in Notification No. 12/2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017 is available to supplier of manpower falling under SAC 99851? - HELD THAT:- The supply of manpower services falling under SAC 99851 is not exempted from GST under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 and Notification No 09/2017- Integrated Tax (Rate) dated 28.06.2017 as the said notification is available to supply of farm labour services falling under Chapter heading 9986 only. Is it necessary for recipient of “Supply of Farm Labour” service to be fully engaged in agriculture and not doing any other activity? - What type of documents/ evidence is required to be kept as a supplier of manpower for availing exemption as “Supply of Farm Labour” under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017? - HELD THAT:- The questions are beyond the scope of this authority as defined under Section 97 (2) of GST Act, 2017 and therefore no advance ruling can be given on these questions.
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