{"id":74436,"date":"2025-11-24T08:57:51","date_gmt":"2025-11-24T03:27:51","guid":{"rendered":""},"modified":"2025-11-24T08:57:51","modified_gmt":"2025-11-24T03:27:51","slug":"gst-on-manpower-supply-includes-lockdown-wage-reimbursements-no-exemption-from-labour-memo-under-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74436","title":{"rendered":"GST on manpower supply includes lockdown wage reimbursements; no exemption from labour memo under CGST Act"},"content":{"rendered":"<p>GST on manpower supply includes lockdown wage reimbursements; no exemption from labour memo under CGST Act<br \/>Case-Laws<br \/>GST<br \/>The AAR held that the applicant&#39;s supply of manpower to a Govt. space research centre constitutes &#8220;manpower recruitment and supply services&#8221; 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94460\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST on manpower supply includes lockdown wage reimbursements; no exemption from labour memo under CGST ActCase-LawsGSTThe AAR held that the applicant&#8217;s supply of manpower to a Govt. space research centre constitutes &#8220;manpower recruitment and supply servic<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74436","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74436","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74436"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74436\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}