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GST - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Exemption from GST - pure services - manpower services provided ...

Case Laws     GST

August 9, 2021

Exemption from GST - pure services - manpower services provided to Zilla Panchayat, City Corporations, Education institutions and Rural Water Supply Divisions - the manpower services are not provided by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Hence provision of such manpower services is liable to tax at 18%. - AAR

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