No GST leviable on Manpower Services supplied to Panchayat or Municipality in relation to any function entrusted under Indian Constitution
Last updated: 22 February 2024
Court :
Karnataka AAR
Brief :
The Karnataka AAR, in the case of In Re. Manish Manpower Agency [KAR ADRG 03/2024 dated January 29, 2024] held that manpower services supplied to Social Welfare department in relation to any function entrusted to Panchayat under Article 243G of the Constitution or any function entrusted to the municipality under Article 243W is exempt from levy of GST as per Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017("the Exemption Notification").
Citation :
KAR ADRG 03/2024 dated January 29, 2024
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Bimal Jain
Published in GST
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