MANPOWER SUPPLY UNDER SAC 99851 NOT EXEMPT – ONLY FARM LABOUR UNDER HEADING 9986 ELIGIBLE

MANPOWER SUPPLY UNDER SAC 99851 NOT EXEMPT – ONLY FARM LABOUR UNDER HEADING 9986 ELIGIBLE

RAJASTHAN AUTHORITY FOR ADVANCE RULING

GOODS AND SERVICES TAX

Case Title-Mrs. Manju Devi,(M/S M.D. Enterprises),

(GST AAR RAJASTHAN)

Advance Ruling No. RAJ/AAR/2019-20/29

Date of Judgment/Order- 18th December 2019

IMPORTANT PARAS

PARA NO. 2 OUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT

(a) Whether exemption of “Supply of Farm Labour” as provided in Notification No. 12/2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017 is available to supplier of manpower falling under SAC 99851?

(b) Is it necessary for recipient of “Supply of Farm Labour” service to be fully engaged in agriculture and not doing any other activity?

(c) What type of documents/ evidence is required to be kept as a supplier of manpower for availing exemption as “Supply of Farm Labour” under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017?

PARA NO. 5 FINDINGS. ANALYSIS & CONCLUSION

In view of the above, we find that, the supply of manpower services falling under SAC 99851 is not exempted from GST under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 and Notification No 09/2017- Integrated Tax (Rate) dated 28.06.2017 as the said notification is available to supply of farm labour services falling under Chapter heading 9986 only.

PARA NO. 6 RULING 

• Exemption available to ‘supply of farm labour’ services falling under Chapter heading 9986 under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 09/2017- Integrated Tax (rate) dated 28.06.2017 is not available to supply of manpower services falling under SAC 99851.
• The Question ‘b’ and ‘c’ raised by the applicant are beyond the scope of this authority as defined under Section 97 (2) of the GST Act, 2017. Hence no ruling is given.