Man power supply service to govt, Goods and Services Tax - GST

[PK Rattan]

In Chandigarh Administration, works relating to Public Health Services have been notified both under Engineering department of Chandigarh Administration and Municipal Corporation.

My Query is

1) Whether Man Power contracts executed by officers of Chandigarh Administration for Pure Services in respect of Public Health works under Engineering Department of Chandigarh Administration are exempted from GST, TDS ?

2) And on the other hand similar Man Power Contracts executed by Officers of Municipal Corporation in respect of Public Health works meant for MC, Chandigarh being executed under MC are exempted from GST TDS ?

[Pavan Mahulkar]

Dear Sir,

Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or Government entity,(amended vide Notification 2/2018)by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. (Entry 3 of Notification 12/2017(CGST Rates)). is exempted

As the public health sector is the subject entrusted in 243G/243W

Hence in your case the supply is exempted

[DR.MARIAPPAN GOVINDARAJAN]

Exempted please.

[Ganeshan Kalyani]

I agree with the views of the experts.

[Ganeshan Kalyani]

Refer Notification no.12/2017-central tax rate dated 28.06.2017.

AI Summary

Manpower contracts for public health services to government bodies confirmed exempt from GST and TDS under Notification 12/2017. A discussion on a forum addressed whether manpower contracts for public health services under the Chandigarh Administration and Municipal Corporation are exempt from GST and TDS. The query focused on whether these services, categorized as 'pure services,' are exempt when provided to government entities. Respondents confirmed that such services are exempt under Notification 12/2017, as they relate to functions entrusted to Panchayats and Municipalities under articles 243G and 243W of the Constitution. The consensus among the replies was that these services are indeed exempt from GST and TDS.