https://www.taxtmi.com/caselaws?id=418591 AAR UP ruled that GST at 18% applies to the entire amount received for manpower supply services, including reimbursement of basic salary, ESIC, EPF, and bonus along with service charges. The applicant was denied exemption under Notification No. 12/2017-CT (Rate) as MPMKVVCL and MPPKVVCL were determined not to be government entities lacking 90% government participation or legislative establishment. The authority held that invoices describing "supply of manpower (rural)" were insufficient to establish actual rural electricity distribution work qualifying for exemption, and Section 15 CGST Act requires inclusion of all amounts in taxable value. en-us Fri, 17 Dec 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418591 AAR UP ruled that GST at 18% applies to the entire amount received for manpower supply services, including reimbursement of basic salary, ESIC, EPF, and bonus along with service charges. The applicant was denied exemption under Notification No. 12/2017-CT (Rate) as MPMKVVCL and MPPKVVCL were determined not to be government entities lacking 90% government participation or legislative establishment. The authority held that invoices describing "supply of manpower (rural)" were insufficient to establish actual rural electricity distribution work qualifying for exemption, and Section 15 CGST Act requires inclusion of all amounts in taxable value. Case-Laws GST Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418591