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TMI Blog2020 (1) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er: - b. Applicability of a notification issued under the provisions of this act; Further, the applicant has not registered in GST (as per the declaration given by him in Form ARA-01), the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling. 1. SUBMISSION AND INTERPRETATION OF THE APPLICANT: The applicant is a sole proprietor of M/s. M.D. Enterprises. The total turnover of the applicant for the financial year 2018-19 was INR 17.75 Lacs. The applicant is unregistered under the provisions of CGST Act, 2017 as on date due to the fact of turnover being less than threshold l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 86: Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; The term agriculturist has been defined in section 2(7) of, Central GST Act, 2017 as under: agriculturist means an individual or a Hindu Undivided Family who undertakes cultivation of land- (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be used as farm labour by way of taking the following farm records of recipient. Purchase Bill of Seeds, Deshi-Khad other Fertilizers The applicant is eligible for exemption from GST as provided in entry 54 as appearing in notification 12/2017-Central Tax (rate) dated 28/06/2017 and entry 57 as appearing in notification no. 9/2017 Integrated tax (rate) dated 28/06/2017. The applicant understands that for the purpose of exemption as provided vide notification no. 12/2017-central tax (rate) dated 28/06/2017 and notification no. 9/2017 Integrated tax (rate) dated 28/06/2017, the applicant has just to ensure that the manpower supplied by him is being used as farm labour and said exemption is not conditional. So it will not matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 25.11.2019 which can be summarized as under: 5.FINDINGS. ANALYSIS CONCLUSION: The applicant is in the business of supply of manpower falling under SAC 99851.During the FY 2019-20, the applicant supplied labour to one of his clients for the purpose of working in agriculture farms. According to the submissions, the recipient of service of supply of farm labour is the sole owner of agriculture land. Besides, the recipient is the owner of few immovable properties, which are used for renting purposes. We find that Chapter heading 9985 is for Support Services other than agriculture and includes in general, manpower supply for various works. The support services supplied by the applicant are classified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Long-term staffing (pay rolling) services 407 998516 Temporary staffing - to - permanent placement services 408 998517 Co-employment staffing services 409 998519 Other employment and labour supply services nowhere else classified Further, the applicant s contention that she being a supplier of manpower services under SAC 99851 is exempted from GST is not valid as farm labour supply services are classified under Chapter head 9986. The relevant extract of Chapter head ..... X X X X Extracts X X X X X X X X Extracts X X X X
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