GST Exemption on Manpower Supply for Jal Jeevan Mission

In re Webel Technology Limited (GST AAR West Bengal)

In the case of Webel Technology Limited, the Authority for Advance Rulings (AAR), West Bengal, examined whether the supply of manpower services, such as data entry operators and junior engineers, to the Public Health Engineering Department (PHE) for the Jal Jeevan Mission (JJM) is exempt from GST under Serial No. 3 of Notification No. 12/2017 – Central Tax (Rate). The applicant, a government PSU, argued that these services qualify as “pure services” provided to a government entity in relation to a function entrusted

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