No GST Exemption on Manpower Supply to Webel Technology: AAR Ruling

In re Webel Support Multipurpose Service Cooperate Society Limited (GST AAR West Bengal) West Bengal Authority for Advance Ruling (AAR) examined whether the supply of manpower services by Webel Support Multipurpose Service Cooperative Society Limited to Webel Technology Limited (WTL) qualifies for GST exemption under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The applicant, a cooperative society, was contracted by WTL to provide engineers and data entry operators for the Public Health Engineering Directorate’s Jal Jeevan Mission (JJM) project in West Bengal. Initially, GST...