GST on manpower supply includes lockdown wage reimbursements; no exemption from labour memo under CGST Act
Case-Laws
GST
The AAR held that the applicant's supply of manpower to a Govt. space research centre constitutes “manpower recruitment and supply services” and is a taxable supply under the CGST Act. Interim payments made by the recipient to outsourced workers during the COVID-19 lockdown, pursuant to contractual arrangements, form part of the consideration for such taxable services
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