https://www.taxtmi.com/caselaws?id=402744 The applicant, a proprietorship company seeking an advance ruling on the applicable GST rate for supplying labor services, was found not to qualify as a "pure agent" under the CGST Act/Rules. The applicant's service of supplying labor falls under the taxable category of Other employment and labor supply services, attracting an 18% GST rate (CGST-9% + SGST-9%) as per Notification No. 11/2017-Central Tax (Rate). en-us Wed, 14 Oct 2020 00:00:00 +0530 Sat, 22 Mar 2025 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402744 The applicant, a proprietorship company seeking an advance ruling on the applicable GST rate for supplying labor services, was found not to qualify as a "pure agent" under the CGST Act/Rules. The applicant's service of supplying labor falls under the taxable category of Other employment and labor supply services, attracting an 18% GST rate (CGST-9% + SGST-9%) as per Notification No. 11/2017-Central Tax (Rate). Case-Laws GST Wed, 14 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402744