https://www.taxtmi.com/caselaws?id=293273 The Authority for Advance Ruling determined that the provision of services (Manpower Supply) of tube well operators for operation of tube wells and boosters of drinking and irrigation water supply in various villages covered under Panchayat are exempt from taxation as per the relevant notification. The ruling favored the applicant, stating that the services qualified as pure services provided to government entities in relation to functions entrusted to a Panchayat under the Constitution, thus falling under the exemption category. en-us Wed, 13 Feb 2019 00:00:00 +0530 Fri, 28 Feb 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293273 The Authority for Advance Ruling determined that the provision of services (Manpower Supply) of tube well operators for operation of tube wells and boosters of drinking and irrigation water supply in various villages covered under Panchayat are exempt from taxation as per the relevant notification. The ruling favored the applicant, stating that the services qualified as pure services provided to government entities in relation to functions entrusted to a Panchayat under the Constitution, thus falling under the exemption category. Case-Laws GST Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293273