https://www.taxtmi.com/forum/issue?id=113449 Manpower supply by an agency to a PSU is taxable and not exempt. The agency should charge GST under the forward charge mechanism and remit it after collecting from the service recipient. If the agency's turnover is below the threshold and it is unregistered, reverse charge may render the recipient liable, subject to an administrative relaxation noted in the discussion. Recipients may claim input tax credit for tax charged. PSUs are generally above the threshold and agencies should normally charge tax on invoices. en-us Fri, 02 Mar 2018 15:46:29 +0530 Thu, 23 Jan 2025 15:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113449 Manpower supply by an agency to a PSU is taxable and not exempt. The agency should charge GST under the forward charge mechanism and remit it after collecting from the service recipient. If the agency's turnover is below the threshold and it is unregistered, reverse charge may render the recipient liable, subject to an administrative relaxation noted in the discussion. Recipients may claim input tax credit for tax charged. PSUs are generally above the threshold and agencies should normally charge tax on invoices. Discussion-Forum GST Fri, 02 Mar 2018 15:46:29 +0530 https://www.taxtmi.com/forum/issue?id=113449