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Exemption / applicable rates, Goods and Services Tax - GST

Issue Id: - 113449
Dated: 2-3-2018
Exemption / applicable rates

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An PSU engaged in creating infrastructure works, is in the process of engaging an agency on contract basis for supply of Skilled / unskilled staff. Is this activity exempted from GST, if yes which clause and if not what is the rate of GST. Also please confirm whether Service receiver will pay the tax by deducting it from the agency bills or it is to be claimed by service provider and paid by him. Thanks

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Showing Replies 1 to 3 of 3 Records

1 Dated: 3-3-2018

It is manpower supply and does not fall under Reverse Charge Mechanism w.e.f.1.7.17. No exemption is available. GST is to be paid by the supplier of service after collecting from the receiver of service.

2 Dated: 3-3-2018
By:- Ganeshan Kalyani

Agency is providing a manpower supply service . It is taxable under forward charge . the agency has to charge tax on his invoice . If his turnover crosses threshold limit then only he will charge tax, otherwise not. Further, if his turnover is below the threshold limit you are supposed to pay tax under reverse charge. but that provision is relaxed till 31.03.2018. hence no need to pay tax if agency is unregistered.

you can take credit of the tax charged by the agency .

3 Dated: 5-3-2018

Any PSU must be above threshold exemption limit.


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