Case Law Details
Case Name : In re Indian Coffee Workers' Cooperative Society limited (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2022-23/06
Date of Judgement/Order : 01/06/2022
Related Assessment Year :
Courts :
AAR Rajasthan Advance Rulings
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In re Indian Coffee Workers’ Cooperative Society limited (GST AAR Rajasthan)
AAR held that that activity of supply of manpower service for running & maintenance of the canteen for consideration in the course of business is covered under ‘supply’ as per section 7 of the CGST Act, 2017 and liable to tax as per section 9 of the CGST Act, 2017.
Further, this service is classified at heading No. 998514 “Temporary staffing service”. The explanatory notes of this heading is as under: –
998514 Temporary staffing services
This service code includes supplying personnel for temporary work assignments.
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