https://www.taxtmi.com/caselaws?id=439475 AAR ruled that manpower services provided by APCOS to government departments are eligible for GST exemption only if they relate to functions entrusted to panchayats under Article 243G or municipalities under Article 243W of the Constitution. The exemption eligibility must be determined case-by-case and cannot be generalized. Regarding valuation under Section 15 of GST Act, the court held that 18% GST is leviable on the entire amount including remuneration, EPF, ESI, and welfare fund, not just the welfare fund as claimed by the applicant. en-us Mon, 08 May 2023 00:00:00 +0530 Thu, 17 Apr 2025 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439475 AAR ruled that manpower services provided by APCOS to government departments are eligible for GST exemption only if they relate to functions entrusted to panchayats under Article 243G or municipalities under Article 243W of the Constitution. The exemption eligibility must be determined case-by-case and cannot be generalized. Regarding valuation under Section 15 of GST Act, the court held that 18% GST is leviable on the entire amount including remuneration, EPF, ESI, and welfare fund, not just the welfare fund as claimed by the applicant. Case-Laws GST Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439475