GST on Manpower Supply services to Panchayats for operation of tube well & booster of drinking & irrigation water supply

In re R. R. Enterprises (GST AAR Haryana) Whether the provision of services (Manpower Supply) of tube well operator for operation of tube well and booster of drinking and irrigation water supply in various villages covered under Panchayat are exempt or taxable? It is case of the applicant that services supplied by it are exempted, being covered under entry at Sr. No. 3 of CGST Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017, which is reproduced as under:- SI. No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition ...