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GST Levied as Lockdown Wages Treated as ‘On Duty’ Under Existing Contract
Case Law Details
- Case Name
- In re The Kerala State Ex-Servicemen League (GST AAR Kerala)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Kerala, Advance Rulings
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In re The Kerala State Ex-Servicemen League (GST AAR Kerala)
Summary: The Kerala State Ex-Servicemen League (KSESL), a charitable society registered under the Travancore-Cochin Societies Registration Act, 1955, sought an advance ruling on the applicability of GST to part payments made during the COVID-19 lockdown by one of its service recipients, the Vikram Sarabhai Space Centre (VSSC). KSESL functions as a welfare organization dedicated to assisting ex-servicemen in securing suitable employment, mainly through manpower supply contracts with government departments and public sector undertaking...



