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GST - Highlights / Catch Notes

Home Highlights February 2025 Year 2025 This

AAR ruled that manpower services supplied to Public Health ...


Manpower Services for Jal Jeevan Mission's Data Entry and Engineering Support Qualify as GST-Exempt Pure Services

February 8, 2025

Case Laws     GST     AAR

AAR ruled that manpower services supplied to Public Health Engineering Department for Jal Jeevan Mission qualify as exempt "pure services" under Notification 12/2017. The services meet three key criteria: they constitute pure services without goods transfer, are provided to state government (West Bengal), and relate to constitutional functions of Panchayat/Municipality under Articles 243G/243W regarding water supply. The supply of data entry operators and junior engineers for system administration and software support throughout West Bengal is therefore exempt from GST as it fulfills all conditions specified in Serial No. 3 of the notification.

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