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GST - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Classification of services - supply of manpower services to his ...

GST

November 3, 2021

Classification of services - supply of manpower services to his clients on daily/ monthly basis for different jobs as required by his clients - pure agent services as defined in Explanation to Rule 33 of the CGST Rules, 2017 - exclusion of payment of salary/wages by the supplier from the value of supply for the purpose of section 15 of the CGST Act, 2017 - Both the question are answered in the negative, against the assessee - AAR

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