Andhra Pradesh Corporation for Out Sourced Services ., In re
Date: May 7, 2023
Subject Matter
Only services provided by way of any activity in relation to any function entrusted to a Panchayat/Municipality are exempt from GST
Summary
The ruling pertains to an application for advance ruling on the eligibility of exemption from GST for the services of manpower supply provided by APCOS to various Government authorities and entities. The ruling examines the conditions required for ex…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,ANDHRA PRADESH ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of COST Act, 2017 and APGST Act, 2017 are in pari materia and have the same provisions i…