Manpower Supply to WTL is Pure Service, No GST Exemption Under Notification 12/2017 Entry 3

Manpower Supply to WTL is Pure Service, No GST Exemption Under Notification 12/2017 Entry 3Case-LawsGSTThe AAR held that the applicant’s supply of personnel to WTL constitutes a pure service and not a composite supply or works contract. NKDA, constituted

Manpower Supply to WTL is Pure Service, No GST Exemption Under Notification 12/2017 Entry 3
Case-Laws
GST
The AAR held that the applicant's supply of personnel to WTL constitutes a pure service and not a composite supply or works contract. NKDA, constituted under the New Town Kolkata Development Authority Act, 2007, qualifies as a local authority; however, the service recipient is WTL, not NKDA, as payment flows from NKDA to WTL and then to the applicant on a back-to-back basis. Consequ

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