https://www.taxtmi.com/caselaws?id=393300 The ruling confirmed that the applicant is eligible for exemption under S. No. 3 of Notification No. 12/2017 - Central Tax (Rate) for services received from M/s. Primeone Workforce Private Limited, as long as the services are pure and related to functions under Article 243G. The applicant was determined to be a government entity and the exemption is limited to services received within Panchayat limits, aligning with rural electrification functions under Article 243G. en-us Thu, 16 Jan 2020 00:00:00 +0530 Thu, 29 Oct 2020 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393300 The ruling confirmed that the applicant is eligible for exemption under S. No. 3 of Notification No. 12/2017 - Central Tax (Rate) for services received from M/s. Primeone Workforce Private Limited, as long as the services are pure and related to functions under Article 243G. The applicant was determined to be a government entity and the exemption is limited to services received within Panchayat limits, aligning with rural electrification functions under Article 243G. Case-Laws GST Thu, 16 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393300