2021 (2) TMI 198

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....nder Section 97 of the KGST Act, 2017 read with Rule 104 of the KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant company is a Private Limited Company incorporated under the Companies Act, 1956 and entered into an agreement with The Karnataka State Rural Development & Panchayat Raj University, Karnataka State Warehouse Corporation for provision of manpower supply services. The recipients of the service instructed the applicant to charge GST @ 18% only on the service charges but not on total billed amount. Hence the applicant has sought advance ruling in respect of the following question: Whether applicant should charge GST @ 18% for providing manpowe....

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.... to have been included in the contract price. 4.4 The University shall pay the service charges to the Applicant at the rate of 2% in addition to the wages of their employees, so as the applicant shall not deduct any amount from the wages. PERSONAL HEARING: / PROCEEDINGS HELD ON 15.12.2020. 5. Sri. Shivaraj Kumar, Director of the applicant company appeared for personal hearing proceedings held on 15.12.2020 & reiterated the facts narrated in their application. 6. FINDINGS & DISCUSSION: 6.1 At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CG....