20 June 2020
If you are claiming the same as reimbursement from the client along with the main service, then it will form part of main service as per Section 15. However, if it is a separate service then the HSN code for that service should be used.
28 July 2024
For your business, where you provide both manpower services and transportation services for contract staff, the correct HSN codes for each service are as follows:
- **HSN Code: 9985** - **Description:** This code covers "Support services to agriculture, forestry, fishing, mining, and oil and gas extraction," which also includes various support services like contract staffing.
- **HSN Code: 9966** - **Description:** This code is for "Rental services of transport vehicles with or without operators."
- **Sub-category:** - **HSN Code: 996601** is specifically for "Rental services of road vehicles."
### **Detailed Breakdown:**
1. **Manpower Services (Contract Staffing):** - **HSN Code:** 998513 - **GST Rate:** 18% (comprising 9% CGST and 9% SGST for intra-state supplies or 18% IGST for inter-state supplies).
2. **Transportation Services (Staff Transport):** - **HSN Code:** 996601 - **GST Rate:** 5% (comprising 2.5% CGST and 2.5% SGST for intra-state supplies or 5% IGST for inter-state supplies).
### **Summary:**
- **For Manpower Services:** Use **HSN Code 998513** and apply **18% GST**. - **For Transportation Services:** Use **HSN Code 996601** and apply **5% GST**.
### **Additional Notes:**
1. **Service Classification:** Ensure that each type of service is correctly classified under its respective HSN code on invoices to ensure accurate GST compliance.
2. **Consultation:** If you have any doubts or specific scenarios, it is advisable to consult with a GST consultant or tax advisor to ensure that the services are classified correctly and that you are adhering to all GST regulations.
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