https://www.taxtmi.com/caselaws?id=766772 AAR West Bengal ruled that applicant's supply of MVU personnel on contractual basis for Mobile Veterinary Unit operations under Livestock Health Disease Control Scheme is not eligible for GST exemption under N/N. 12/2017-Central Tax (Rate). The authority held that applicant merely supplies manpower services to West Bengal Livestock Development Corporation Limited, not directly to government department. Since applicant only provides contractual personnel and is not itself a veterinary clinic providing healthcare services to animals, the supply does not qualify for exemption under serial numbers 3, 3A, 5, 6, or 46 of the notification. en-us Tue, 18 Feb 2025 00:00:00 +0530 Thu, 05 Jun 2025 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766772 AAR West Bengal ruled that applicant's supply of MVU personnel on contractual basis for Mobile Veterinary Unit operations under Livestock Health Disease Control Scheme is not eligible for GST exemption under N/N. 12/2017-Central Tax (Rate). The authority held that applicant merely supplies manpower services to West Bengal Livestock Development Corporation Limited, not directly to government department. Since applicant only provides contractual personnel and is not itself a veterinary clinic providing healthcare services to animals, the supply does not qualify for exemption under serial numbers 3, 3A, 5, 6, or 46 of the notification. Case-Laws GST Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766772