MVU Personnel Supply Under Livestock Scheme Not GST-Exempt: AAR West Bengal

In re Utpal Kumar Guha (GST AAR West Bengal) Supply of MVU personnel under Livestock Health & Disease Control Scheme is not eligible for GST exemption: GST AAR West Bengal Authority for Advance Rulings (AAR) in West Bengal examined whether the supply of Mobile Veterinary Unit (MVU) personnel on a contractual basis qualified for a Goods and Services Tax (GST) exemption under Notification No. 12/2017-Central Tax (Rate). The applicant, a proprietorship firm, had entered into an agreement with the West Bengal Livestock Development Corporation Limited, a government undertaking, to provide MVU p...