Manpower supply

[Srinidhi HS]

Taxpayer is firm engaged in the business of Manpower Supply to Hospital, Medical institutes, University and supporting staff to Forest departments. They thought its exempted since providing it to hospital forest department and MGNREGA Scheme. They have not collected tax as well and filed as exempted. Now the order is passed asking to pay tax on that since it does not cover under sl.no 3 notification 12/2017. Any inputs on this. Thank you

AI Summary

Manpower Supply Firm's Services Not Exempt from GST Under MGNREGA, Must Pay Tax Per Notification 12/2017 Ruling. A firm engaged in supplying manpower to hospitals, medical institutes, universities, and forest departments believed their services were exempt from Goods and Services Tax (GST) under the MGNREGA Scheme. However, an order was issued requiring them to pay tax, as their services did not qualify for exemption under notification 12/2017. A reference was made to a ruling where similar services provided to certain government departments were not exempt, except when related to social welfare functions under Article 243G, which allows exemptions for services aiding weaker sections, including Scheduled Castes and Tribes.