GST exemption on manpower services to various Government

In re Sankalp Facilities and Management Services Pvt. Ltd. (GST AAAR Gujarat)

Whether the appellant is liable to pay GST on manpower services provided to the Central Government, State Government, Local authorities, Governmental authorities and Government entities?

AAAR held the manpower supply by the appellant for housekeeping, cleaning, security, data entry operators etc. to various Government mentioned in their application, is not eligible for exemption against Entn No. 3 to Notification No. 12/2017-CT (Rate) dated 28.06.2017 as amended.

Read AAR Order: GST on man power services provided to Govt Schools/Colleges/Hospitals/Offices

FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, GUJARAT

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