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

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...