In re BhadreshKumar Rameshchandra Dave (GST AAR Gujarat)
to decide the applicable rate of GST for service of supply of labour we have to determine the classification of the Service provided by the applicant. Regarding the classification of service Annexure to the Notification No. 11/2017-CT (Rate) dated 28.06.2017 have been referred. The Annexure attached to the Notification No. 11/2017-CT (Rate) dated 28.06.2017 has defined the Service Accounting Code for each type of services, details of the following services, which are relevant to the transaction of the applicant is as under:
| 400 | Heading 9985 | Support services | |
|---|---|---|---|
| 401 | Group 99851 | Employment services including personnel search, referral service and labour supply service | |
| 402 | 998511 | Executive or retained personnel search services | |
| 403 | 998512 | Permanent placement services, other than executive search services | |
| 404 | 998513 | Contract staffing services | |
| 405 | 998514 | Temporary staffing services | |
| 406 | 998515 | 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 |
10.1 From the above, it is seen that the nature of service provided by the application is covered under the Service Accounting Code 998519 – Other employment and labour supply services nowhere else classified.
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