Supply of manpower service for running & maintenance of canteen is Temporary staffing service

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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