TaxTMI 
TaxTMI 
2020 (1) TMI 979
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....GST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". * The issue raised by Mrs. Manju Devi, (M/s M.D. Enterprises), CC-29, Hill View Garden, Trehan, Village-Thada, Bhiwadi, District- Alwar, Rajasthan 301019 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2)(b) given as under: - b. Applicability of a notificatio....
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..../2017.1 confirm that no tax has been charged on the transaction of supply of labour as at point 4. * In support of the claim of above exemption, the applicant has procured following documents from the service recipient. (a) Copy of Khasara/ Girdawari for the Year 2018-19 confirming that above mentioned Land is agricultural not for commercial activities. (b) Purchase Bill of Seeds, Deshi-Khad & other Fertilizers are attached for the F/ Year 2017- 18 to 2019-20 (up to July,2019). * The exemption entry 54 as appearing in notification 12/2017 Central Tax (rate) dated 28/06/2017 and notification no. 9/2017 Integrated tax (rate) dated 28/06/2017 reads as under: * Heading 9986: Services relating to cultivation of plants and rearing of al....
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....on no. 12/2017 Central tax (rate) dated 28/06/2017 and notification no. 9/2017 Integrated tax (rate) dated 28/06/2017 as under: "agricultural produce" means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; * The applicant has ensured the fact that the manpower supplied by him is meant to be used as farm labour by way of taking the following farm records of recipient. Purchase Bill of Seeds, Deshi-Kha....
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....o. 2.29 NCRB, Statue Circle, Jaipur. Shri Sanjeev Malhotra C.A. (Authorised Representative) of applicant appeared for PH. During the PH, they reiterated the submissions already made in the application. They also submitted that "Power of Attorney" of him will be submitted in a day or two. No additional submissions were presented in PH. They requested for early disposal of the application. 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdictional officer (STO, State Tax, Ward-I, Circle-B, Kar Bhavan, UIT Sector-6 Bhiwadi, District-Alwar, Rajasthan 301019) has submitted his comments vide letter dated 25.11.2019 which can be summarized as under: 5.FINDINGS. ANALYSIS & CONCLUSION: * The applicant is in the business of supply of manpower ....
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....rary staffing - to - permanent placement services 408 998517 Co-employment staffing services 409 998519 Other employment and labour supply services nowhere else classified * Further, the applicant's contention that she being a supplier of manpower services under SAC 99851 is exempted from GST is not valid as farm labour supply services are classified under Chapter head 9986. The relevant extract of Chapter heading 9986 under Notification No. 12/2017-Central Tax (Rate) date 28/06/2017 (as amended) is as below- Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition 54 Heading 9986 Services relating to cultivation of plants and rear....