HSN Code
This query is : Resolved
15 June 2020
We are Manpower service providers and main HSN Code is 998513 Contract Staffing Services
Sometimes we provide services of transportation from place of residence to place of work for contract staff covered under 998513
My question is for this transporatation service HSN code will 998513 only or 996601 - Rental Service of road vehicles ...
Sometimes we provide services of transportation from place of residence to place of work for contract staff covered under 998513
My question is for this transporatation service HSN code will 998513 only or 996601 - Rental Service of road vehicles ...
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.
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:
### **1. Manpower Services (Contract Staffing Services)**
- **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.
- **Sub-category:**
- **HSN Code: 998513** specifically pertains to "Contract Staffing Services."
### **2. Transportation Services (For Staff Transport)**
- **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.
### **1. Manpower Services (Contract Staffing Services)**
- **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.
- **Sub-category:**
- **HSN Code: 998513** specifically pertains to "Contract Staffing Services."
### **2. Transportation Services (For Staff Transport)**
- **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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- REGARDING GST ON COMMERICIAL PROPERTY
- 15ca /15cb whose income tax login? remitter or nri seller's login?
- TDS U/S. 194NF
- ITC temporary reversal and reclaim
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- GST on export of services and Input Credit
- Regarding Documentation & Compliances for Opening of Unit of Pvt Ltd.
- Applicable TDS rate for sale of property in Nov 2024
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- MIS MATCH OF INVOICE NUMBER
- VERIFICATION OF REFUND RELATED
- GST Regis.
- ITC c/f from FY2022-23 to FY2023-24 entered the same in table 8C of GSTR9 of FY 2022-23, in FY23-24
- Late filling fees Demand by gst office
- IGST Credit-Show cause notice issued-confusion
- Short and Excess provision of expenses
- Issue of gst e invoice
- Interchangeable words in accounts
- Adjusted profit/Loss in the case of LLP and Pvt. Ltd.company
Trending Online Classes
CAclubindia
