In re Manju Devi, (M/s M.D. Enterprises) (GST AAR Rajasthan)
a. Whether exemption of ‘Supply of Farm Labour’ as provided in Notification No. 12/2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017 is available to supplier of manpower falling under SAC 99851?
Exemption available to ‘supply of farm labour’ services falling under Chapter heading 9986 under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 09/2017- Integrated Tax (rate) dated 28.06.2017 is not available to supply of manpower services falling under SAC 99851.
b. Is it necessary for recipient of “Supply of Farm Labour” service to be fully engaged in agriculture and not doing any other activity?
The Question ‘b’ is beyond the scope of this authority as defined under Section 97(2) of the GST Act, 2017. Hence no ruling is given.
c. What type of documents/evidence is required
The Question’c’ raised by the applicant is beyond the scope of this authority as defined under Section 97(2) of the GST Act, 2017. Hence no ruling is given.
to be kept as a supplier of manpower for availing exemption as “Supply of Farm Labour” under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017?
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order.
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