https://www.taxtmi.com/caselaws?id=410778 The case analyzed whether the pure services provided by a contractor to various government entities qualified for exemption under Notification No. 12/2017-Central Tax (Rate). The services related to solid waste management for City Corporation/Municipalities and to hostels/residential schools under the Social Welfare Department were deemed exempt. However, services provided to Zilla Panchayat and certain services to the Social Welfare Department were taxable at 18%. The ruling clarified the tax treatment for different categories of manpower services based on their relation to functions under Article 243G or 243W of the Constitution. en-us Fri, 30 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410778 The case analyzed whether the pure services provided by a contractor to various government entities qualified for exemption under Notification No. 12/2017-Central Tax (Rate). The services related to solid waste management for City Corporation/Municipalities and to hostels/residential schools under the Social Welfare Department were deemed exempt. However, services provided to Zilla Panchayat and certain services to the Social Welfare Department were taxable at 18%. The ruling clarified the tax treatment for different categories of manpower services based on their relation to functions under Article 243G or 243W of the Constitution. Case-Laws GST Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410778