TaxTMI 
TaxTMI 
In our case, we are maid service providers and is a proprietorship firm. We sell different maid service packages. The client who purchases our packages , pay it in full to us in advance . We bear all the expenses to fulfill the sold maid service packages. The maid/maids we use/employ to fullfill the sold maid service package are paid by us. No do not charge any commission apart from the service package charges. We have not crossed 20L annual turnover. Should we register under GST? Are we covered under the ambit of Intermediary services? All our clients are unregistered individuals , as we cater only to residences. Is Reverse Charge Mechanism (RCM) applicable to us? Please advice
Maid Service Provider
30 Jul 2019 
8 Replies 
5716 Views Asked by
Manpower supply classification excludes intermediary status, so GST registration depends on threshold and RCM not applicable.
Maid services are classed as manpower supply, including temporary or casual labour and supply to residential premises. Registration under GST depends on meeting the statutory turnover threshold; below-threshold providers need not register. The activity is not intermediary service where the provider supplies and pays the workforce directly, and the Reverse Charge Mechanism does not apply to such manpower supply. Administrative circulars do not override the Act; obtain written clarification if authorities assert a contrary classification. (AI Summary)
Maid services are classed as manpower supply, including temporary or casual labour and supply to residential premises. Registration under GST depends on meeting the statutory turnover threshold; below-threshold providers need not register. The activity is not intermediary service where the provider supplies and pays the workforce directly, and the Reverse Charge Mechanism does not apply to such manpower supply. Administrative circulars do not override the Act; obtain written clarification if authorities assert a contrary classification. (AI Summary)