https://www.taxtmi.com/highlights?id=56264 Classification of service - Pure agent or service provider - The applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 which are required for acting as a “pure agent”. Hence we conclude that the applicant cannot be categorized as a “pure agent” as such he is engaged in the supply of labour service. The supply of labour service is taxable under GST Act/Rules, therefore applicant is liable to pay Goods and Service Tax on the supply of said service provided. - AAR en-us Mon, 11 Jan 2021 08:07:01 +0530 Mon, 11 Jan 2021 08:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56264 Classification of service - Pure agent or service provider - The applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 which are required for acting as a “pure agent”. Hence we conclude that the applicant cannot be categorized as a “pure agent” as such he is engaged in the supply of labour service. The supply of labour service is taxable under GST Act/Rules, therefore applicant is liable to pay Goods and Service Tax on the supply of said service provided. - AAR Highlights GST Mon, 11 Jan 2021 08:07:01 +0530 https://www.taxtmi.com/highlights?id=56264