Man power supply service to govt

[Pon Ramar]

Sir,

I do pure man power supply service to both CENTRAL and state Government. Who should pay the GST? Service provider or receiver?

AI Summary

Clarification Sought on GST Liability for Manpower Services to Government; Exemption for Municipal Functions Noted A forum participant inquires about who should pay GST for manpower supply services to government entities. Initial responses suggest the service provider should pay GST, but further clarification is sought on specific legal provisions. It is explained that pure services provided to government entities, related to functions under Articles 243G and 243W of the Constitution, are exempt from GST as per Notification No. 12/2017-Central Tax (Rate). If manpower is supplied for activities like cleanliness, which are municipal functions, GST is not applicable. Another query about GST on a pay-and-park contract with a municipal corporation is raised, seeking clarity on applicable GST provisions.