Indian Coffee Workers' Cooperative Society limited ., In re
Date: June 1, 2022
Subject Matter
Supply of manpower service for running & maintenance of the canteen is classifiable under SAC 998514 as 'Temporary staffing service'
Summary
We find that M/s Indian Coffee Workers’ Cooperative Society Limited, Mumbai is engaged in providing services for running and maintenance of plant canteen at NTPC, Anta, Rajasthan at the premises rented by NTPC, Anta. We are of the view that act…
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 provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling…