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    <title>Rate of GST on Labour Contract</title>
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    <description>Labour supplied for municipal dengue operations attracts the standard GST rate under HSN 9994 when provided as a works contract or with materials; by contrast, pure service supply of manpower to a municipal corporation performing functions under Article 243W is exempt under the municipal services exemption.</description>
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      <description>Labour supplied for municipal dengue operations attracts the standard GST rate under HSN 9994 when provided as a works contract or with materials; by contrast, pure service supply of manpower to a municipal corporation performing functions under Article 243W is exempt under the municipal services exemption.</description>
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