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GST - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Classification of services - exempt services or not - pure ...


Manpower Services to Government and Non-Government Entities Taxed at 18%, Not Exempt Under Articles 243G or 243W.

November 13, 2021

Case Laws     GST     AAR

Classification of services - exempt services or not - pure services or not - services provided to the Government entities - supply of manpower services to various government and non-government organisations - these 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 are liable to tax at 18%. - AAR

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