Prodip Nandi ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- October 8, 2021
- Type:
- Advance Ruling
- Members:
- Mr Brajesh Kumar Singh, Mr Joyjit Banik
Subject
Manpower agency cannot escape GST liability on gross amount by showing Services Charges and Wages Separately
Summary
In the instant case, undisputedly the applicant is the person who is liable to pay salary/wages to the work-men employed by him under „Employment Agreement’ to provide manpower services to his clients and just showing such amount in a sep…
Judgement
1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference t…