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        GST

        Exemption under Article 243G of the constitution or not - pure...

        GST Exemption for Manpower Services in Hostels and Schools; Administrative Roles Face 18% Tax.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Exemption under Article 243G of the constitution or not - pure services - The Authority for advance ruling (AAR) established that the supply of certain manpower services to hostels and residential schools/colleges run by the Social Welfare Department is exempt from GST. This exemption applies because these services are directly related to functions entrusted to Panchayats or Municipalities under the Constitution, specifically catering to the welfare of weaker sections, including Scheduled Castes and Tribes. Conversely, manpower services like Data Entry Operators, Drivers, and other administrative staff provided to Zilla Panchayat, Taluk Panchayat, or Social Welfare Department do not qualify for this exemption and are subject to an 18% GST rate.
                                Note: It is a system-generated summary and is for quick reference only.
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