AAR: Exemption to ‘supply of farm labour’ not available to ‘manpower services’ falling under SAC 99851

Rajasthan AAR holds that the exemption to ‘supply of farm labour’ services under Chapter Heading 9986 under Notification No. 12/2017- Central Tax (Rate) and Notification No. 09/2017- Integrated Tax (Rate) is not available to supply of manpower services falling under SAC 99851; Applicant’s contention that it 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 Heading...