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.
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