Contract for supply of manpower for managing solid waste not come under definition of ‘Composite supply of Goods & Service’

In re Green Cleaning Solutions (GST AAR Uttarakhand) 1) The contract for supply of manpower for managing solid waste does not come under the definition of ‘Composite supply of Goods and Service’ at Entry No. 3A of Chapter 99 as mentioned in notification number 12/2017 – Central Tax (rate) dated 28th June 2017 as amended by Notification No 2/2018 – Central Tax (rate) dated 25th January 2018. 2) Nagar Palika Parsihad, Muni ki Reti, Dhalwala is covered under the definition of “local authority” in view of Section 2(69) of the CGST Act, 2017. 3) The service of ...