https://www.taxtmi.com/caselaws?id=449019 AAR Karnataka ruled on GST exemption for manpower services provided to local government bodies. The applicant's manpower services (FDA, SDA, typists, drivers, data entry operators) to Zilla Panchayat/Taluk Panchayat were held taxable at 18% as they don't relate to functions under Article 243G. However, manpower services (cleaning staff, cooks, teachers, nurses, watchmen) to hostels and residential schools run by Social Welfare Department were exempted, satisfying conditions under Notification 12/2017-Central Tax as they serve weaker sections including scheduled castes/tribes, falling under Article 243G's eleventh schedule entry 27. en-us Mon, 29 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449019 AAR Karnataka ruled on GST exemption for manpower services provided to local government bodies. The applicant's manpower services (FDA, SDA, typists, drivers, data entry operators) to Zilla Panchayat/Taluk Panchayat were held taxable at 18% as they don't relate to functions under Article 243G. However, manpower services (cleaning staff, cooks, teachers, nurses, watchmen) to hostels and residential schools run by Social Welfare Department were exempted, satisfying conditions under Notification 12/2017-Central Tax as they serve weaker sections including scheduled castes/tribes, falling under Article 243G's eleventh schedule entry 27. Case-Laws GST Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449019