A.B.Enterprise ., In re
Date: May 19, 2020
Subject Matter
Pure services provided to Govt are exempt if they are in relation to any function entrusted to a Panchayat (Article 243G) or a Municipality (Article 243W)
Summary
The issue involved in this case is whether applicant is eligible to claim exemption benefit under Sr.No.3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 for pure services (supply of manpower, security service) provided to Central Gove…
The applicant vide their application for Advance Ruling has submitted that they are a partnership firm registered under GST and having it’s principle place of business at Mehsana, Gujarat and is engaged in the business of providing manpower services to Government as well as Non-Government entities and has been providing such services for the past several years; that the aforesaid supply of s…