AAR: Supply of labour taxable at 18% under SAC 998519, rejects claim as ‘pure agent’

Gujarat AAR holds that GST rate on supply of labour would be 18% (CGST + SGST) in terms of Notification No. 11/2017- CTR dated June 28, 2017; Refers to annexure to Notification to opine that the nature of service provided by the application is covered under the SAC 998519 - Other employment and labour supply services nowhere else classified; Examines whether applicant supplying labour services is covered within the ambit of conditions defined to be a pure agent under CGST Act...