The Kerala State Ex-Servicemen League ., In re
Date: October 8, 2025
Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Jomy Jacob, Mansur AI
Subject Matter
GST is Applicable on Interim Wages Paid by VSSC During Lockdown
Summary
The Kerala State Ex-Servicemen League (KSESL), a charitable society supplying manpower (ex-servicemen) under contract to government bodies, sought an advance ruling on the applicability of GST on interim payments/wages received from one of its recipi…
1. The Kerala State Ex-Servicemen League (hereinafter referred to as the applicant or KSESL) is a leading ex-servicemen welfare organization in Kerala, registered under the Central Goods and Services Tax Act, 2017 (CGST Act) / Kerala State Goods and Services Tax Act, 2017 (KSGST Act). The applicant provides manpower services to government departments, undertakings, etc., on a 2. In this ruling, a…