https://www.taxtmi.com/caselaws?id=775320 The AAR held that the applicant's supply of personnel to WTL for deployment at NKDA constitutes a pure service, not a composite supply. NKDA, constituted under a state Act, is a local authority; however, the applicant does not provide services directly to NKDA but to WTL, which receives payment from NKDA. Therefore, WTL is the recipient of the service, not NKDA. Since the exemption under Notification No. 12/2017-Central Tax (Rate) requires the service to be provided directly to a local authority, the applicant is ineligible for the exemption. The applicant must charge GST to WTL on the supply of pure labour services. en-us Wed, 16 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775320 The AAR held that the applicant's supply of personnel to WTL for deployment at NKDA constitutes a pure service, not a composite supply. NKDA, constituted under a state Act, is a local authority; however, the applicant does not provide services directly to NKDA but to WTL, which receives payment from NKDA. Therefore, WTL is the recipient of the service, not NKDA. Since the exemption under Notification No. 12/2017-Central Tax (Rate) requires the service to be provided directly to a local authority, the applicant is ineligible for the exemption. The applicant must charge GST to WTL on the supply of pure labour services. Case-Laws GST Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775320