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Case Law Details

Case Name : In re Chhattisgarh Anusandhan & Vikas Firm (GST AAR Chhattisgarh)
Appeal Number : Advance Ruling No. STC/AAR/05/2021
Date of Judgement/Order : 25/11/2021
Related Assessment Year :
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In re Chhattisgarh Anusandhan & Vikas Firm (GST AAR Chhattisgarh)

GST liability and tax rate on the services of provision of technical personal, data operator, house keeping service etc to different state and Central Government Departments.

Man power services provided by the applicant to the various Central and State Government departments is liable for GST at the applicable rate and is not eligible to ‘Nil’ rate of tax provided under sr. no. 3 of the

on the grounds put forth by the applicant being not covered under the functions envisaged under article 243G and 243W of the Constitution of India. The said service falls under the SAC 998513 attracting 18% GST (9% CGST and 9% CGST)

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, CHHATTISGARH

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