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2021 (8) TMI 357 - AAR - GSTExemption from levy of GST - Labour supply to Government Departments from a registered dealer under GST Act like providing Drivers, peons, housekeeping, data Entry operators and other clerical staff - pure labour services or not - N/N. 11/2017-CT (Rate) and 12/2017 CT (Rate) both dated 28th June 2017 - Pure Labour Services as per Service Accounting Code (SAC) under chapter No. 99 or not - Applicability of dealer for work as per tender (E-procurement) as a “Contractor to supply labour” - deduction of TDS - Contractor under GST Act, 2017 or not. HELD THAT:- The applicant is providing manpower services like Drivers, peons, Housekeeping, Data entry operators and other clerical staff to various State Government departments. But these manpower services are not provided by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Hence provision of such manpower services is liable to tax at 18% - The said supply of services provided by the applicant is covered under Service Accounting Code (SAC) under chapter No. 9985. Dealer can be Contractor to supply labour or not - HELD THAT:- The applicant states that, the dealer applies for work as per tender(E-procurement) as a “Contractor to supply labour” and TDS as per Income Tax Act is deducted u/s 194C (As a Contractor or Sub-Contractor) @ 1% and wants to know why not dealer be treated as a Contractor under GST Act, 2017. The said question does not fall under the provisions of Section 97(2) of the CGST/KGST Act, 2017.
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