GST is levied on manpower services provided by non government entities to government

This discussion clarifies whether GST is applicable to manpower and labour services supplied by non-government entities to local authorities such as district panchayats and municipalities. While initially debated, it's confirmed that these services are generally exempt from GST if they relate to functions assigned to Panchayats or Municipalities under Articles 243G and 243W of the Constitution, as per Notification 12/2017 CT (r).