https://www.taxtmi.com/caselaws?id=387465 The Authority for Advance Ruling concluded that the manpower services provided by the applicant to the Karnataka Rural Road Development Agency were not exempt from GST as per Notification No. 12/2017 - Central Tax (Rate). The ruling clarified that the services offered were not directly linked to functions entrusted to a Panchayat under the Constitution, as the KRRDA did not engage the applicant for activities related to Panchayat functions. Therefore, the contract between the parties was deemed ineligible for exemption, affirming the applicability of GST on the services provided. en-us Mon, 30 Sep 2019 00:00:00 +0530 Wed, 15 Jan 2020 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387465 The Authority for Advance Ruling concluded that the manpower services provided by the applicant to the Karnataka Rural Road Development Agency were not exempt from GST as per Notification No. 12/2017 - Central Tax (Rate). The ruling clarified that the services offered were not directly linked to functions entrusted to a Panchayat under the Constitution, as the KRRDA did not engage the applicant for activities related to Panchayat functions. Therefore, the contract between the parties was deemed ineligible for exemption, affirming the applicability of GST on the services provided. Case-Laws GST Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387465