TaxTMI 
TaxTMI 
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
Manpower supply
22 Feb 2025 
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GST on manpower supply: services not tied to constitutionally entrusted local-body functions are taxable, limited exemptions apply.
Provision of manpower such as clerical and support staff to Panchayats or social welfare departments is taxable where not connected with functions entrusted under Article 243G/243W; conversely, supply of cleaning staff, cooks, teachers, nurses and watchmen to hostels and residential schools run by a State Social Welfare Department is exempt under Notification No. 12/2017 where the services relate to welfare of weaker sections as covered in the Eleventh Schedule. (AI Summary)
Provision of manpower such as clerical and support staff to Panchayats or social welfare departments is taxable where not connected with functions entrusted under Article 243G/243W; conversely, supply of cleaning staff, cooks, teachers, nurses and watchmen to hostels and residential schools run by a State Social Welfare Department is exempt under Notification No. 12/2017 where the services relate to welfare of weaker sections as covered in the Eleventh Schedule. (AI Summary)