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    <title>Man power supply service to govt</title>
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    <description>Pure manpower supply to government is taxable unless it constitutes a pure service directly in relation to functions entrusted to Panchayats or Municipalities; such outsourced services performing the enumerated public functions are eligible for a nil rate exemption, whereas supplies outside those entrusted functions remain taxable. Suppliers must assess whether deployed personnel perform statutory local-body functions to determine applicability of the nil-rate and whether normal GST charging (rather than reverse charge) applies.</description>
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      <title>Man power supply service to govt</title>
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      <description>Pure manpower supply to government is taxable unless it constitutes a pure service directly in relation to functions entrusted to Panchayats or Municipalities; such outsourced services performing the enumerated public functions are eligible for a nil rate exemption, whereas supplies outside those entrusted functions remain taxable. Suppliers must assess whether deployed personnel perform statutory local-body functions to determine applicability of the nil-rate and whether normal GST charging (rather than reverse charge) applies.</description>
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