2021 (2) TMI 198

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..... SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. KSF-9 Corporate Services Pvt Ltd., (hereinafter referred as 'applicant'), having GSTIN: 29AAFCK8154M1ZV, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and under Section 97 of the KGST Act, 2017 read with Rule 104 of the KGST Rules 2017, in F .....

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..... lication, in relation to valuation of the manpower services. Further the applicant has sought advance ruling in respect of the question on the issues covered under Section 97 (2) (c) of the CGST Act 2017 and hence the application is admitted. 4. FACTS OF THE CASE 4.1 The applicant company, registered under provisions of the GST Act, engaged in providing manpower supply services based on requirem .....

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..... per the rules and shall pay such taxes duties fees and other impositions as may be levied under the Applicable Law, the amount of which is deemed to have been included in the contract price. 4.4 The University shall pay the service charges to the Applicant at the rate of 2% in addition to the wages of their employees, so as the applicant shall not deduct any amount from the wages. PERSONAL HEAR .....

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..... nsidered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. 6.3 The applicant sought the advance ruling on the valuation of the manpower services being provided by them to their customers supra. The applicant is being paid services charges @2%, in addition to the wages and hence they directed the applicant to charge GST on the service charges only but not .....

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..... nd the price is the sole consideration of the supply". 6.6 In the instant case, the applicant (supplier) and the recipients are not related and the price is the sole consideration. Therefore the value of the taxable supply of manpower services of the applicant shall be the transaction value i.e. the total bill amount inclusive of actual wages of the manpower supplied and the additional 2% amount .....

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