TMI BlogExemption / applicable ratesX X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thanks - Reply By KASTURI SETHI - The Reply = 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. - Reply By Ganeshan Kalyani - The Reply = Agency is providing a manpower supply service . It is taxable under forward charge . the agency has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 . - Reply By KASTURI SETHI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - The Reply = Any PSU mus t be above threshold exemption limit. - Exemption / applicable rates - Query Started By: - SHRIDHAR MOHOLKAR Dated:- 2-3-2018 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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