https://www.taxtmi.com/caselaws?id=765790 AAR West Bengal ruled that manpower services provided by the applicant to a private entity (WTL) for a government project do not qualify for GST exemption under N/N. 12/2017. While the services were deemed "pure services," the exemption requires direct supply to government entities. Since the applicant contracted with WTL (who had the government contract), rather than directly with the Public Health Engineering Department, the second condition for exemption was not satisfied, making the services taxable under GST. en-us Fri, 20 Dec 2024 00:00:00 +0530 Wed, 04 Jun 2025 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765790 AAR West Bengal ruled that manpower services provided by the applicant to a private entity (WTL) for a government project do not qualify for GST exemption under N/N. 12/2017. While the services were deemed "pure services," the exemption requires direct supply to government entities. Since the applicant contracted with WTL (who had the government contract), rather than directly with the Public Health Engineering Department, the second condition for exemption was not satisfied, making the services taxable under GST. Case-Laws GST Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765790