Manpower Services for Jal Jeevan Mission's Data Entry and Engineering Support Qualify as GST-Exempt Pure Services
Case-Laws
GST
AAR ruled that manpower services supplied to Public Health Engineering Department for Jal Jeevan Mission qualify as exempt “pure services” under Notification 12/2017. The services meet three key criteria: they constitute pure services without goods transfer, are provided to state government (West Bengal), and relate to constitutional functions of Panchayat/Muni
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