AAR West Bangal denies GST Exemption for Webel Support Sub-Contract

In re Webel Support Multipurpose Service Cooperate Society Limited (GST AAR West Bangal) The West Bengal Authority for Advance Ruling (WBAAR), consisting of Shafeeq S and Jaydip Kumar Chakrabarti, issued a ruling concerning Webel Support Multipurpose Service Cooperate Society Limited. The applicant, a provider of pure labor services, sought clarification on their eligibility for GST exemption under Notification No. 12/2017-Central Tax (Rate) for services provided as a sub-contractor to Webel Technology Limited (WTL), which in turn provided manpower services to the Newtown Kolkata Development A...