AAR Odisha Denied Advance Ruling as GST Exemption Issue Already Pending Before HC

In re Reliable Security And Intelligence Services (Orissa) Private Limited (GST AAR Odisha) The applicant, a provider of manpower supply services to various government organizations such as Government Polytechnic, Bhubaneswar and RWSS Division offices across Odisha, filed an application seeking an advance ruling under the CGST and OGST Acts. The primary question raised was whether the supply of manpower services to these government entities is exempt from GST under Serial No. 03 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The applicant stated that the recipient departments...