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Manpower services local authorities

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A registered taxpayer engaged in construction business, provides services to local authorities for manpower. The local authority has made agreement with the taxpayer for providing 8 semi skilled, unskilled worker. local authority will pay basic wages+PF+10% commission to taxpayer. and taxpayer will pay to workers.

whether this service cover under exemption services provided to govt bodies/local authorities?
Replies (8)
As per You If its through commission basis then it's not exempt.

Actually it is their margin not commission. they quote rate considering 10% margin.

Yes, I know.

So, I will try to get it from You.
As per Your reply this man power supply service cover under exemption services provided to govt bodies/local authorities.
Any reference regarding such exemption
Post reference please
Raja P M sir give reference please
@ Elavarasi,
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Apply for Advance Ruling under section 97(2)(e) of the CGST Act 2017 ,


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