Case LawRAJ/AAR/2019-20/29
Manju Devi, (M/s M.D. Enterprises) ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- December 18, 2019
- Type:
- Advance Ruling
- Members:
- JP Meena, Hemant Jain
Subject
Exemption available to 'supply of farm labour' services falling under Chapter heading 9986
Exemption
Summary
a. Whether exemption of “Supply of Farm Labour” as provided in Notification No. 12/2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017 is available to supplier of manpower falling under SAC 99851? Exemption available…
Judgement
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisi…