TMI BlogMaid Service ProviderX X X X Extracts X X X X X X X X Extracts X X X X ..... In our case, we are maid service providers and is a proprietorship firm. We sell different maid service packages. The client who purchases our packages , pay it in full to us in advance . We bear all the expenses to fulfill the sold maid service packages. The maid/maids we use/employ to fullfill the sold maid service package are paid by us. No do not charge any commission apart from the service p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ackage charges. We have not crossed 20L annual turnover. Should we register under GST? Are we covered under the ambit of Intermediary services? All our clients are unregistered individuals , as we cater only to residences. Is Reverse Charge Mechanism (RCM) applicable to us? Please advice - Reply By KASTURI SETHI - The Reply = Query-wise reply is as under:- 1. Your activity is covered under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e category of 'Manpower Supply'. 2. Since you have not crossed threshold exemption limit, you are not required to apply for registration under GST Act. Do you supply any other service ? Pl. confirm. 3. Your activity is not covered under the category of 'Intermediary Services'. 4. RCM is not applicable. RCM is applicable to Supply of security Service only and NOT Manpower S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upply. 5.No benefit is available for supply of manpower to residential premises. 6. Temporary or casual labour supply is also covered under Manpower Supply. 7. Your activity is in the course of business.No benefit is available for supplying services to unregistered individuals. It is pertinent to go through the erstwhile definition of 'Manpower Supply' under Service Tax era whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is relevant today also. Section 65 of Finance Act, 1994 [(68) manpower recruitment or supply agency means any [person] engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, [to any other person];] - Reply By Sijith Moahmmed - The Reply = Thank you for your reply .We don't have any other b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness or services other than maid service. Last day we were summoned by GST official in Cochin, Kerala and asked us to register for GST, as our services are listed / clarified under intermediary services. As per them, even though this was already mentioned in GST bill but clarified in June2019. We were told threshold limit of 20L is not applicable in intermediary services. Please advice. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply By Ganeshan Kalyani - The Reply = The Advance ruling is clear. It clarifies the rate applicability on new vehicle and the rate on job work on the new vehicle. - Reply By Ganeshan Kalyani - The Reply = Sorry , wrongly posted my reply in this issue ID. - Reply By Ganeshan Kalyani - The Reply = Reproducing Section 2(13) intermediary means a broker, an agent or any other person, by wha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account; - Reply By Ganeshan Kalyani - The Reply = As per above referred definition, in my view, your service do not seems to be an intermediary service. - Reply By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... KASTURI SETHI - The Reply = If it is so, you can ask for a letter in writing to this effect. . Board's Circular No.107/26/2019 dated 18.7.19 does not bring your activity in the definition of ,'Intermediary services'. It is well settled law that Board's circular has no statutory force and hence cannot override the Act. Moreover, Board's circular is not binding on the tax-pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. Also go through my reply against Issue Id 115250 dated 29.7.19 wherein the definition of 'Intermediary services' has been discussed at length. - Reply By Sijith Moahmmed - The Reply = Thank you sirs for you advice - Maid Service Provider - Query Started By: - Sijith Moahmmed Dated:- 30-7-2019 Goods and Services Tax - GST - Got 8 Replies - GST - Discussion Forum - Knowledge Sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring, 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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