GST Exemption Limited to Manpower-Based Municipal Services: AAR West Bengal

In re Shubhabrata Chowdhury (GST AAR West Bangal)

The Authority for Advance Ruling (AAR), West Bengal, examined an application filed under Section 97 of the GST Act by an applicant engaged in operation and maintenance of machinery for municipal corporations and municipalities. The applicant performs services across solid waste management, sewerage and drainage, and public health departments, involving the operation of vehicles, routine maintenance, preventive servicing, and engagement of manpower for municipal activities. The applicant sought a ruling on whether these services are

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