Sac & labour compliance
This query is : Resolved
26 September 2017
We provide 3 to 50 temporary manpower at a time to single client as per their requirement (without payroll) for 5 to 45 days.(without any agreement/contract between client and me). This manpower do telemarketing calls during promotional activities from client office. We charge per day per manpower basis.
WHICH SAC CODE APPLIES TO ABOVE SERVICE DESCRIPTION IN GST?
WHICH SAC CODE APPLIES TO ABOVE SERVICE DESCRIPTION IN GST?
22 July 2025
For your service of supplying temporary manpower (3 to 50 persons) to a client for short durations (5 to 45 days), doing telemarketing from the client’s office, and charging per day per manpower basis — the SAC code under GST applicable is:
SAC Code:
998712 – Manpower Supply Services
This code covers services of supplying manpower on a temporary or contractual basis.
Additional points:
Even if there is no formal contract/agreement, supplying manpower is considered a taxable service.
The nature of service is distinct from "Business Support Services" or "Business Auxiliary Services" because it specifically deals with supply of manpower.
GST will be applicable on your invoices based on this SAC code.
You should ensure you comply with all GST invoicing and return filing requirements for this service.
SAC Code:
998712 – Manpower Supply Services
This code covers services of supplying manpower on a temporary or contractual basis.
Additional points:
Even if there is no formal contract/agreement, supplying manpower is considered a taxable service.
The nature of service is distinct from "Business Support Services" or "Business Auxiliary Services" because it specifically deals with supply of manpower.
GST will be applicable on your invoices based on this SAC code.
You should ensure you comply with all GST invoicing and return filing requirements for this service.
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
- Section 270A penalty
- GST Registration Application -Rejected
- GSTR 9C- Table 9
- International transfer pricing- -> father entity vs son entity ->WHERE NO mutual say in management
- Tax liability on gift amount given to blood relation
- Gst registration rule 14A
- Query on solved queries
- Reimbursement of expense- GST applicable or not
- When was the effective CA partnership deed? Can I use old FRN until new FRN alloted by ICAI?
- Form 104 stamp paper deed
- PLACE OF SUPPLY FOR COMMISSION AGENT
- Transport service POS
- E INVOICE, E-WAY, INVOICE
- GST RATE ON CONSTRUCTION BRICKS ?
- To Whom the Invoice should be Raise to
- E stamp paper purchase
- Problem in filing Returns for International workers in EPFO
- Clarification for reversal of IGST on transfer of duty-free imported goods from EOU to DTA unit
- EXCESS CREDIT REALTED GST REVERSAL
- Export invoice not reported
Trending Online Classes
-
Live Course on GSTR 9 & 9C for FY 24-25(Detailed discussions, FAQ, Case studies and Live demo of GSTR 9/9C on GST Portal)
Industry Expert16 November 2025
CAclubindia
