GST ON SERVICE

[BHARATH RAJ]

Hi ,

1.How GST applicable on Labour Charges (Service).

2.How will IGST applicable on Service & Sales made to an interstate customer which service & sales rendered in service provider state.

Please Answer me.

Regards,

Bharath.

[Ganeshan Kalyani]

Manpower supply service is not covered under reverse charge. Hence the supplier of such service is liable to pay GST. However if the supplier of service is not registered then recipient of supply of service has to discharge GST under reverse charge.

An unregistered dealer cannot make interstate supply of goods or service.

[KIRTIKUMAR PUROHIT]

Qtn. 1 I agree with kalyaniji view and about 2nd question: I think question is not clear; but what I understand, accordingly .my answer is when person received service in other state, than CGST & SGST will be attracted.

[Nash Industries I Pvt Ltd]

GST on manpower services is to be paid by the service provider and not the recipient unless the provider of service is below the threshold limit..

IGST is payable if the supply is other state. The rate of IGST on goods is determined by the HSN while the rate of IGST is determined by the SAC.

Whether the supply is goods or service, is to be determined based on the schedule to CGST.

Regards

S.Ramaswamy

AI Summary

Manpower supply GST: supplier liable unless unregistered, then recipient pays under reverse charge; inter state attracts IGST.
Manpower supply is a taxable service with the supplier primarily liable to pay GST; if the supplier is unregistered or below threshold, the recipient may pay under reverse charge. Unregistered persons cannot make interstate supplies. Inter state receipt of supply attracts IGST, while intra state supplies implicate CGST and SGST, and classification between goods and services follows the CGST schedules and applicable codes.