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    <title>No GST leviable on Manpower Services supplied to Panchayat or Municipality in relation to any function entrusted under Indian Constitution</title>
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    <description>Manpower services supplied to Panchayats or Municipalities are Nil-rated under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) when (1) the supply is a pure service excluding works contracts or composite supplies involving goods and (2) the service relates to an activity in relation to a function entrusted to a Panchayat under Article 243G or to a Municipality under Article 243W and is provided to a government or local authority.</description>
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      <description>Manpower services supplied to Panchayats or Municipalities are Nil-rated under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) when (1) the supply is a pure service excluding works contracts or composite supplies involving goods and (2) the service relates to an activity in relation to a function entrusted to a Panchayat under Article 243G or to a Municipality under Article 243W and is provided to a government or local authority.</description>
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