Classification of services - pure agent services or not - ...

Supervisory Services for Agricultural Produce Transport Subject to 18% IGST; Classified as Other Services n.e.c.

April 2, 2021

Case Laws     GST     AAR

Classification of services - pure agent services or not - supervisory charges - The applicant indubitably is pure agent of the recipient FCI. The applicant is involved in provision of services to supervise handling and transportation of agriculture produce, belonging to the FCI, from railhead to warehousing station and hence procures the services from H&T contractors for the said purpose. - supervision services are squarely covered under other services n.e.c. and the said supervisory services are exigible to GST at the rate of 9% CGST and 9% KGST or at 18% IGST respectively. - AAR

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