Labour supply/supply of manpower services like Drivers, peons, housekeeping, data entry operators and other clerical staff to Government Departments attracts tax at the rate of 18%.
Authority for Advance Ruling — Man Power Supply – The applicant is providing manpower services like Drivers, peons, Housekeeping, Data entry operators and other clerical staff to various State Government departments. The applicant has sought advance ruling as to whether Labour supply to Government Departments from a registered dealer is like providing Drivers, peons, housekeeping, data Entry operators and other clerical staff attracts exemption from levy of GST as per Notification Nos. 11/2017-CT (Rate) and 12/2017 CT (Rate) both dated 28th June 2017; whether these services are covered under “Pure Labour Services” as per Service Accounting Code (SAC) under chapter No. 99; the dealer apply for work as per tender (E-procurement) as a “Contractor to supply labour” and TDS as per Income Tax Act deducted u/s 194C (As a Contractor or Sub-Contractor) @ 1%. So, why not dealer be treated as a Contractor under GST Act, 2017 also.
Held that:- The Hon’ble Authority for Advance Ruling held that the labour supply/supply of manpower services like Drivers, peons, housekeeping, data entry operators and other clerical staff to Government Departments attracts tax at the rate of 18%. The said supply of service is covered under Service Accounting Code (SAC) 9985. The question sought by the applicant does not falls under the provisions of Section 97(2) of the Act.
Labour supply/supply of manpower services like Drivers, peons, housekeeping, data entry operators and other clerical staff to Government Departments attracts tax at the rate of 18%.
Authority for Advance Ruling — Man Power Supply – The applicant is providing manpower services like Drivers, peons, Housekeeping, Data entry operators and other clerical staff to various State Government departments. The applicant has sought advance ruling as to whether Labour supply to Government Departments from a registered dealer is like providing Drivers, peons, housekeeping, data Entry operators and other clerical staff attracts exemption from levy of GST as per Notification Nos. 11/2017-CT (Rate) and 12/2017 CT (Rate) both dated 28th June 2017; whether these services are covered under “Pure Labour Services” as per Service Accounting Code (SAC) under chapter No. 99; the dealer apply for work as per tender (E-procurement) as a “Contractor to supply labour” and TDS as per Income Tax Act deducted u/s 194C (As a Contractor or Sub-Contractor) @ 1%. So, why not dealer be treated as a Contractor under GST Act, 2017 also.
Held that:- The Hon’ble Authority for Advance Ruling held that the labour supply/supply of manpower services like Drivers, peons, housekeeping, data entry operators and other clerical staff to Government Departments attracts tax at the rate of 18%. The said supply of service is covered under Service Accounting Code (SAC) 9985. The question sought by the applicant does not falls under the provisions of Section 97(2) of the Act.