2020 (1) TMI 979

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 notification issued under the provisions of this act; • Further, the applicant has not registered in GST (as per the declaration given by him in Form ARA-01), the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling. 1. SUBMISSION AND INTERPRETATION OF THE APPLICANT: • The applicant is a sole proprietor of M/s. M.D. Enterprises. The total turnover of the applicant for the financial year 2018-19 was INR 17.75 Lacs. The applicant is unregistered under the provisions of CGST Act, 2017 as on date due to the fact of turnover being less than threshold limit for registration. • The applicant is in the business of supply of manpower falling under SAC no. 99851....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nation to Entry 24 Heading 9986 in notification no. 11/2017-Central Tax (rate) dated 28/06/2017. Explanation. - "Support services to agriculture, forestry, fishing, animal husbandry" mean - (i) Services relating to 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 or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour. • The term "agricultural produce" has been defined in notification 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 essen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 falling under SAC 99851.During the FY 2019-20, the applicant supplied labour to one of his clients for the purpose of working in agriculture farms. According to the submissions, the recipient of service of supply of farm labour is the sole owner of agriculture land. Besides, the recipient is the owner of few immovable properties, which are used for renting purposes. • We find that Chapter heading 9985 is for Support Services other than agriculture and includes in general, manpower supply for various works. The support services supplied by the applicant are classified under SAC 99851 (as per submissions) in Annexure to Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, the relevant portion of which is as below- Annexure: Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 1 Chapter 99   All Services 400 Heading 9985    Su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e rule as follows: - RULING • Exemption available to 'supply of farm labour' services falling under Chapter heading 9986 under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 09/2017- Integrated Tax (rate) dated 28.06.2017 is not available to supply of manpower services falling under SAC 99851. • The Question 'b' and 'c' raised by the applicant are beyond the scope of this authority as defined under Section 97 (2) of the GST Act, 2017. Hence no ruling is given. ============= Document 1 आवेदक SAC-99851 (heading 9985-Support Services)- Employment Services including Personnel Search, Referral Service and labour Supply Service के तहत मैन पॉवर सप्लाई का कार्य करता है। वर्ष 2018-19 में आवेदक का टर्नओवर 17.75 लाख होने के कारण आवà¥....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¤¯à¤¾ जाता है। आवेदक द्वारा सप्लाई कि गयी लेबर का उपयोग कृषि कार्य हेतु करना बताया गया है और इसके साक्ष्य के रूप में Service Recipient से खसरा गिरदावरी रिपोर्ट तथा खाद- बीज एवं जुताई के बिल प्राप्त कर प्रमाण के रूप में प्रस्तुत किये गए हैं। उक्त दस....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ंख्या 54 एवं राज्य सरकार द्वारा आरजीएसटी अधिनियम 2017 के तहत जारी Notification Number Pt.1.-50 दिनांक 29.06.2017 कि पर्विष्ठी संख्या 54 के अनुसार heading 9986 - Services relating to 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 or agricultural produce by way of (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour. उपर्युक्त अधिसूचना के अनुसार अधोहस्....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....services to agriculture को स्पष्ट किया गया है के अनुसार heading 9986- Services relating to 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 or agricultural produce by way of (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour. उपर्युक्त अधिसूचना के अनुसार अधोहस्ताक्षरकर्ता का अभिमत है कि supply of farm labour कर मुक्त श्रेणी में है। RGST Act 2017/CGST Act 2017 कि धारा 2 कि à....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....क्त से अधोहस्ताक्षरकर्ता का यह अभिमत है कि सप्लायर द्वारा सप्लाई किया गया मानव श्रम जिसे पूर्णत: खेती में उपयोग लिया गया है इसके साक्ष्य हेतु आवेदन के साथ मानव श्रम के कृषि उपयोग का जॉब चार्ट भी संग्रह कर संलग्न किया जाना चाहिए| sup....