9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 979 - AAR - GSTExemption of Supply of Farm Labour - supplier of manpower - recipient of Supply of Farm Labour service is the sole owner of agriculture Land - documents/ evidence required to be kept as a supplier of manpower for availing exemption as Supply of Farm Labour - Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017 - whether classifiable under SAC 99851? - 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? - HELD 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. Is it necessary for recipient of Supply of Farm Labour service to be fully engaged in agriculture and not doing any other activity? - 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 28.06.2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017? - HELD THAT - The questions are beyond the scope of this authority as defined under Section 97 (2) of GST Act, 2017 and therefore no advance ruling can be given on these questions.
Issues Involved:
1. Applicability of exemption for "Supply of Farm Labour" under specific notifications. 2. Requirement for the recipient of "Supply of Farm Labour" service to be fully engaged in agriculture. 3. Documentation and evidence needed for availing exemption under the relevant notifications. Analysis: 1. The applicant, a sole proprietor of M/s. M.D. Enterprises, sought an advance ruling regarding the exemption of "Supply of Farm Labour" under specific notifications. The applicant supplied labour to a client for working in agriculture farms during the FY 2019-20. The recipient of the service owned agricultural land and immovable properties used for renting purposes. The applicant claimed exemption based on notifications exempting services related to cultivation and farm labour. 2. The Authority analyzed the classification of services and found that the applicant's services fell under SAC 99851 for manpower supply, not under Chapter heading 9986 for farm labour supply. The relevant notifications provided exemption specifically for services falling under Chapter heading 9986 related to farm labour supply, not under SAC 99851 for general manpower supply services. 3. The Authority concluded that the exemption for "Supply of Farm Labour" services under the notifications was not applicable to the applicant's manpower services falling under SAC 99851. Additionally, questions regarding the recipient's engagement in agriculture and documentation requirements were deemed beyond the Authority's scope for providing an advance ruling as per Section 97(2) of the GST Act, 2017. In summary, the Authority ruled that the exemption for "Supply of Farm Labour" services under the mentioned notifications did not extend to the applicant's manpower services falling under SAC 99851. The questions related to the recipient's engagement in agriculture and documentation requirements were considered beyond the Authority's scope for providing an advance ruling.
|
