Errors on Question of Law Not Rectifiable Under GST Section 102: AAR West Bengal

In re Webel Support Multipurpose Service Cooperate Society Limited (GST AAR West Bengal) West Bengal Authority for Advance Ruling (AAR) has ruled that Webel Support Multipurpose Service Co-operative Society Limited (the applicant) is not entitled to tax exemption on the supply of manpower services under the Goods and Services Tax (GST) framework. The applicant, a registered cooperative society, provides manpower services under a contract with Webel Technology Limited (WTL), a government undertaking. These services are used by the Public Health Engineering Directorate for the “Jal Jeevan ...