18% GST payable on Employment and labour supply services

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 Headin...