GST on Man power services provided to Central & State Govt departments

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 Con...