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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.

        AAR ruled on GST exemption for manpower services provided by the applicant to Webel Technology Limited (WTL) for a government project. While the services qualify as 'pure services' under N/N. 12/2017-Central Tax (Rate), they do not meet exemption criteria since they are provided to WTL, not directly to Public Health Engineering Department (PHED) or any government entity. Despite WTL's contract with PHED for the Jal Jeevan Mission project, the applicant's services to WTL as a subcontractor do not qualify for exemption under serial number 3 of the notification. The services remain taxable under GST as they fail to satisfy the direct government service provision requirement.

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