Man power supply service to govt
Query (Issue) Started By: – Pon Ramar Dated:- 27-11-2017 Last Reply Date:- 28-6-2018 Goods and Services Tax – GST
Got 12 Replies
GST
Sir,
I do pure man power supply service to both CENTRAL and state Government. Who should pay the GST? Service provider or receiver?
Reply By KASTURI SETHI:
The Reply:
Servicer Provider should pay GST.
Reply By Pon Ramar:
The Reply:
Sir can you tell me by which act, notification number and date with full details. How much percentage should I pay?
Reply By KASTURI SETHI:
The Reply:
Manpower service is out of RCM after implementation of GST.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 "Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services.
"Services To" Govt……were not exempted in erstwhile Service Tax Act, which has been recently introduced vide Notification No. 12/2017-CGST dated 28.06.17, but for Pure Services only and that too for services performed which is in relation to function entrusted to Panchayat under Article 243G of Constitution. (Specific Restriction)
(Article 243G)
* Agriculture, including agricultural extension.
* Land improvement, implementation of land reforms, land consolidation and soil conservation.
* Minor irrigation, water management and watershed development.
* Animal husbandry, dairying and poultry.
* Fisheries.
* Social forestry and farm forestry.
* Minor fo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ts.]
(Article 243W)
1. Urban planning including town planning.
2. Regulation of land-use and construction of buildings.
3. Planning for economic and social development.
4. Roads and bridges.
5. Water supply for domestic, industrial and commercial purposes.
6. Public health, sanitation conservancy and solid waste management.
7. Fire services.
8. Urban forestry, protection of the environment and promotion of ecological aspects.
9. Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded.
10. Slum improvement and upgradation.
11. Urban poverty alleviation.
12. Provision of urban amenities and facilities such as parks, gardens, playgrounds.
13. Promotion of cultural, educational and aesthetic aspects.
14. Burials and burial grounds; cremations, cremation grounds; and electric crematoriums.
15. Cattle pounds; prevention of cruelty to animals.
16. Vital statistics including registration of births and deaths.
17. Public amenit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ng manpower to the municipal corporation, local authorities, milk dairy. Should the service provider still pay the GST?
Reply By CS SANJAY MALHOTRA:
The Reply:
Let me share example and you will be able to address your query yourself.
Cleanliness of Roads, Public places is function of Municipal corporation. If the said activity is outsourced i.e. Manpower is supplied by you, then NO GST.
Likewise, if Manpower supplied by your company is performing the work which MC has to execute / or is covered under Article 243W as shared earlier, GST shall be NIL.
Reply By KASTURI SETHI:
The Reply:
Sh.CS Sanjay Malhotra Ji, Sir,. "MRI" done by you. Clouds vanished. Words fail to express my thanks.
Reply By salamat shidvankar:
The Reply:
Dear All,
thanks for sharing your expert view, i would be glad if you answer my query which is. A company registered under GST gets a contract to operate Pay and park from municipal corporation by paying a license fees as monthy compensation and al
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =