Case Law Details
Case Name : In re R. R. Enterprises (GST AAR Haryana)
Appeal Number : Advance Ruling No. HAR/HAAR/R/2018-19/36
Date of Judgement/Order : 13/02/2019
Related Assessment Year :
Courts :
AAR Haryana Advance Rulings
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In re R. R. Enterprises (GST AAR Haryana)
Whether the provision of services (Manpower Supply) of tube well operator for operation of tube well and booster of drinking and irrigation water supply in various villages covered under Panchayat are exempt or taxable?
It is case of the applicant that services supplied by it are exempted, being covered under entry at Sr. No. 3 of CGST Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017, which is reproduced as under:-