Reverse charge

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

29 June 2012 In reverse charge mechanism there is one line item "supply of manpower for any purpose"

So please let me know what is the definition "supply of manpower for any purpose".

RENGARAJ R.K

RENGARAJ R.K (Expert)
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29 June 2012
“ Supply of manpower Service” means any service provided or to be provided to any person, by a manpower
recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or
otherwise, in any manner;
[‘Explanation.—For the removal of doubts, it is hereby declared that for the
purposes of this sub-clause, recruitment or supply of manpower includes services in relation to pre-recruitment screening, verification of the credentials.

For this service both service provider and service receiver are liable to pay 25% & 75% of the value respectively. For this purpose the SR should be business entity.

Querist : Anonymous

Querist : Anonymous (Querist)

29 June 2012 Thanks

You mean to say that the earlier definition will still applicable.

Further, my client is paying labour charges to many vendors so will it fall under reverse charge mechanism

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