Appellate Authority to decide factual GST exemption status; petitioner allowed to file appeal under Section 107 CGST Act

Appellate Authority to decide factual GST exemption status; petitioner allowed to file appeal under Section 107 CGST ActCase-LawsGSTThe HC held that the question whether the recipients of the petitioner’s manpower services fall within the exemptions under

Appellate Authority to decide factual GST exemption status; petitioner allowed to file appeal under Section 107 CGST Act
Case-Laws
GST
The HC held that the question whether the recipients of the petitioner's manpower services fall within the exemptions under the impugned notifications must be determined on facts and by reference to the status of each recipient, and is for the Appellate Authority to decide. Noting that the petitioner has not collected GST from its clients and given the f

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