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Query on aggregator services

Varun (student) (90 Points)

02 November 2015

One of our clients are providing recruitment service like naukari.com etc, the candidates or the HR Firm upload their CV from our Client's app, and later they process and send it to the companies and the concerned candidates are selected. So My Question is merely because my client is using the app to get the CV of the candidates themselves or from HR Firm, it will amount to aggregator service, since the same can be treated as manpower recruitment service. Is it a aggregator service or not??

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4 Replies

Karthik.V.Kulkarni (Chartered Accountant) (594 Points)
Replied 03 November 2015

Hi, as per the definition of aggregator the main point is that the aggregator should make customer connect with service provider through an app. As employment is not a service the same will not be aggregator but web based services and are taxable. But if you provide a platform where companies and hr firms come together then you will be considered aggregators.

Varun (Student ) (32 Points)
Replied 03 November 2015

Thanx , and in the definition words are web based software application , so only mobile app are covered ??? or if we have a site also then also it is covered??

Karthik.V.Kulkarni (Chartered Accountant) (594 Points)
Replied 04 November 2015

Yes it doesnot restrict the definition to only mobile apps.

Karthik.V.Kulkarni (Chartered Accountant) (594 Points)
Replied 04 November 2015

But the main thing is service provider should use ur brand name while providing service to customer then only it is aggregator service or else it is taxable as normal web based service not aggregator service.