https://www.taxtmi.com/caselaws?id=417642 The AAR Uttarakhand ruled that supply of manpower for solid waste management to a Nagar Palika Parishad is exempt from GST. The Authority determined that the service does not constitute composite supply as only drivers with protective gears were provided, with safety kits being mandatory COVID precautions rather than separate goods. The Nagar Palika Parishad qualified as a local authority performing constitutional functions under Article 243W. The manpower supply fell under Entry No.3 of Chapter 99 in Notification 12/2017 as amended by Notification 2/2018, making it GST-exempt. en-us Mon, 23 Aug 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417642 The AAR Uttarakhand ruled that supply of manpower for solid waste management to a Nagar Palika Parishad is exempt from GST. The Authority determined that the service does not constitute composite supply as only drivers with protective gears were provided, with safety kits being mandatory COVID precautions rather than separate goods. The Nagar Palika Parishad qualified as a local authority performing constitutional functions under Article 243W. The manpower supply fell under Entry No.3 of Chapter 99 in Notification 12/2017 as amended by Notification 2/2018, making it GST-exempt. Case-Laws GST Mon, 23 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417642