https://www.taxtmi.com/caselaws?id=402844 Pure manpower supply qualifies as exempt GST service under Serial No. 3 of Notification No. 12/2017-Central Tax (Rate) only if it is supplied in relation to functions entrusted to a Panchayat or Municipality and the recipient falls within a covered government, local authority, governmental authority, or government entity category. The services to Seth L.G. General Municipal Hospital were treated as relating to public health under Article 243W, but exemption was denied because no evidence established that the hospital met the required recipient classification. The notification applies only when all prescribed conditions are satisfied. en-us Thu, 24 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402844 Pure manpower supply qualifies as exempt GST service under Serial No. 3 of Notification No. 12/2017-Central Tax (Rate) only if it is supplied in relation to functions entrusted to a Panchayat or Municipality and the recipient falls within a covered government, local authority, governmental authority, or government entity category. The services to Seth L.G. General Municipal Hospital were treated as relating to public health under Article 243W, but exemption was denied because no evidence established that the hospital met the required recipient classification. The notification applies only when all prescribed conditions are satisfied. Case-Laws GST Thu, 24 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402844