https://www.taxtmi.com/caselaws?id=772133 The AAAR-WB ruled that appellant's manpower services to a contractor (WTL) for a government project do not qualify for GST exemption under notification 12/2017. The court held that exemption for pure services to government requires direct supply to government entities, not indirect supply through intermediaries. Since appellant contracted with WTL (who had the government contract), rather than directly with the Public Health Engineering Department, the services fail the direct supply test. The exemption requires satisfaction of all conditions including direct government supply, making further examination of constitutional function requirements unnecessary. en-us Wed, 28 May 2025 00:00:00 +0530 Mon, 09 Jun 2025 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772133 The AAAR-WB ruled that appellant's manpower services to a contractor (WTL) for a government project do not qualify for GST exemption under notification 12/2017. The court held that exemption for pure services to government requires direct supply to government entities, not indirect supply through intermediaries. Since appellant contracted with WTL (who had the government contract), rather than directly with the Public Health Engineering Department, the services fail the direct supply test. The exemption requires satisfaction of all conditions including direct government supply, making further examination of constitutional function requirements unnecessary. Case-Laws GST Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772133