Does reverse charge apply on hr recruitment service ?

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As per the Reverse Charge Laws, Reverse Charge is applicable on Manpower Supply Services

 

But is this also applicable on HR Recruitment Services ??

 

In HR Recruitment Services, the Employee goes on the Payrolls of the Company whereas in case of Manpower Supply, the Employee is on the Payrolls of the Supplier...

 

So does Reverse Charge also apply on HR Recruitment Service ??

 

 

Replies (3)

I request someone to kindly respond to this query

Hi Neha,

Reverse Charge is only applicable on Manpower Supply Services and not on Manpower Recruitment services.

RCM is not applicable on recruitment services.  As you rightly said, those persons are not under your supervision and control.


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