TaxTMI 
TaxTMI 
Exemption / applicable rates
X X X X Extracts X X X X
X X X X Extracts X X X X
....xemption / applicable rates<br> Query (Issue) Started By: - SHRIDHAR MOHOLKAR Dated:- 2-3-2018 Last Reply Date:- 5-3-2018 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>An PSU engaged in crea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ting infrastructure works, is in the process of engaging an agency on contract basis for supply of Skilled / unskilled staff. Is this activity exempted from GST, if yes which clause and if not what is....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the rate of GST. Also please confirm whether Service receiver will pay the tax by deducting it from the agency bills or it is to be claimed by service provider and paid by him. Thanks Reply By KAST....
X X X X Extracts X X X X
X X X X Extracts X X X X
....URI SETHI: The Reply: It is manpower supply and does not fall under Reverse Charge Mechanism w.e.f.1.7.17. No exemption is available. GST is to be paid by the supplier of service after collecting fro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....m the receiver of service. Reply By Ganeshan Kalyani: The Reply: Agency is providing a manpower supply service . It is taxable under forward charge . the agency has to charge tax on his invoice . If....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... his turnover crosses threshold limit then only he will charge tax, otherwise not. Further, if his turnover is below the threshold limit you are supposed to pay tax under reverse charge. but that prov....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ision is relaxed till 31.03.2018. hence no need to pay tax if agency is unregistered. you can take credit of the tax charged by the agency . Reply By KASTURI SETHI: The Reply: Any PSU must be abov....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e threshold exemption limit.<br> Discussion Forum - Knowledge Sharing ....