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2023 (4) TMI 303 - AAAR - GSTLevy of GST - Benefit of exemption from GST - - manpower services provided to the Central Government, State Government, Local authorities, Governmental authorities and Government entities - Entry No.3 to Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 - HELD THAT:- The words “or a Governmental authority or a Government Entity” in the heading Description of services against above referred Entry No.3 has been omitted vide Notification No. 16/2021-Central Tax (Rate) dated 18.11.2021 - for claiming benefit of exemption, is that the term 'in relation to' used in the exemption provided at Entry No. 3 of Notification No. 12/2017-CT (Rate) dated 28.06.2017. as amended, is very much wide enough to cover every kind of services that results in performance of the functions as mentioned in Article 243 W and 243G of the Constitution of India either directly or indirectly. Therefore the supply of manpower services for housekeeping, cleaning, security, data entry operator etc. to the referred service recipients are eligible for exemption under the above said entry. The manpower supply by the appellant for housekeeping, cleaning, security, data entry operators etc. to various Government departments, mentioned in their application, is not eligible for exemption against Entry No. 3 to Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended. Appeal dismissed.
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