Execution of Livelyhood for artists & local art hubs as an administrative agency is exempt from GST

In re M/s. Uralungal Labour Contract Co-op Society Ltd. (GST AAR Kerala) Whether the execution of ‘Livelihood for Artists and Local Art Hubs’ as an administrative agency fall under the taxable services? The activities performed by the petitioner being a pure service, comes under the SI. No.3 of Notification No.12/2017 Central Tax (Rate) dated 28-06-2017 and is exempted from GST. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA The Uralungal labour Contract Co-op. Society Ltd. (ULCCS Ltd) is a labour contract co-operative society registered under the Kerala Co-operative Soc...