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GST Levied as Lockdown Wages Treated as ‘On Duty’ Under Existing Contract

Case Law Details

Case Name
In re The Kerala State Ex-Servicemen League (GST AAR Kerala)
Date of Judgement/Order
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In re The Kerala State Ex-Servicemen League (GST AAR Kerala) Summary: The Kerala State Ex-Servicemen League (KSESL), a charitable society registered under the Travancore-Cochin Societies Registration Act, 1955, sought an advance ruling on the applicability of GST to part payments made during the COVID-19 lockdown by one of its service recipients, the Vikram Sarabhai Space Centre (VSSC). KSESL functions as a welfare organization dedicated to assisting ex-servicemen in securing suitable employment, mainly through manpower supply contracts with government departments and public sector undertaking...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,295

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