https://www.taxtmi.com/caselaws?id=436277 The AAAR dismissed the appeal regarding GST exemption for manpower services. The appellant sought exemption under Entry No.3 of Notification No.12/2017-Central Tax (Rate) for housekeeping, cleaning, security, and data entry services provided to government departments. The authority held that while the term "in relation to" in the exemption provision is broad enough to cover services enabling constitutional functions under Articles 243W and 243G, the specific manpower services supplied by the appellant to various government departments did not qualify for exemption under the amended notification. en-us Wed, 29 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436277 The AAAR dismissed the appeal regarding GST exemption for manpower services. The appellant sought exemption under Entry No.3 of Notification No.12/2017-Central Tax (Rate) for housekeeping, cleaning, security, and data entry services provided to government departments. The authority held that while the term "in relation to" in the exemption provision is broad enough to cover services enabling constitutional functions under Articles 243W and 243G, the specific manpower services supplied by the appellant to various government departments did not qualify for exemption under the amended notification. Case-Laws GST Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436277