https://www.taxtmi.com/caselaws?id=751177 AAR Tamil Nadu rejected an advance ruling application from a manpower supply agency seeking clarification on GST liability. The agency argued GST should apply only to service charges, not employee salaries routed through them. The AAR held that total consideration charged by the supplier constitutes taxable value under GST, as it is an indirect tax on supply of services, unlike income tax. The application was rejected as proceedings under investigation had commenced before filing, violating the first proviso to Section 98(2) of CGST Act. en-us Mon, 26 Feb 2024 00:00:00 +0530 Wed, 30 Apr 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751177 AAR Tamil Nadu rejected an advance ruling application from a manpower supply agency seeking clarification on GST liability. The agency argued GST should apply only to service charges, not employee salaries routed through them. The AAR held that total consideration charged by the supplier constitutes taxable value under GST, as it is an indirect tax on supply of services, unlike income tax. The application was rejected as proceedings under investigation had commenced before filing, violating the first proviso to Section 98(2) of CGST Act. Case-Laws GST Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751177