QUESTION
PLEASE PROVIDE US THE HSN\SAC CODE ALONG WITH RATE OF TAX OF HOUSEKEEPING / MAN POWER SERVICES, SUPPLY OF NURSING STAFF FOR A PATIENT AND LIEASON WORK.
ANSWER
HSN/SAC codes alongwith tax rates are as follows:
| 23. Heading 9985 (Support services) | ||
|
(ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act,2017. |
2.5 |
Provided that credit of input tax
charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. |
| (iii) Support services other than (i) and (ii) above.] |
9 |
- |
HOUSEKEEPING SERVICES:
|
420 |
Group 99853 |
Cleaning services | |
|
423 |
998533 |
General cleaning services | |
|
429 |
998539 |
Other cleaning services nowhere else classified |
MAN POWER SERVICES
|
400 |
Heading 9985 |
Support services | |
|
409 |
|
998519 |
Other employment and labour supply services nowhere else classified |
SUPPLY OF NURSING STAFF FOR A PATIENT
|
31. Heading 9993 Human health and social care services. |
9 |
- |
| 603 |
Heading 9993 |
Human health and social care services | |
| 604 |
Group 99931 |
Human health services | |
| 608 |
999314 |
Nursing and physiotherapeutic services |
LIAISON WORK
| 21. Heading 9983 (Other professional, technical and business services) | ||
| (ii) Other professional, technical and business services other than (i) and (ia) above and serial number 38 below. |
9 |
- |
|
296 |
Heading 9983 |
Other professional, technical and business services | |
|
297 |
Group 99831 |
Management consulting and management services; information technology services | |
|
298 |
998311 |
Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management | |
|
299 |
998312 |
Business consulting services including public relations services |
Conclusion:
HOUSEKEEPING SERVICES is classified under 99853 taxable @ 5%
MAN POWER SERVICES is classified under 998519 taxable @ 18%
SUPPLY OF NURSING STAFF FOR A PATIENT is classified under 999314 taxable @ 18%
LIAISON WORK is classified under 99831 taxable @ 18% (Reply dt. 02/07/2021)