https://www.taxtmi.com/caselaws?id=782058 The AAR held that services provided by the applicant-company to a government research centre constitute taxable manpower recruitment services under the CGST Act. Interim payments made by the recipient directly to outsourced workers during the COVID-19 lockdown form part of the consideration for such services. The fact that the entire amount was passed on as wages and that workers were treated as "on duty" under a government office memorandum does not alter the taxability. No specific GST exemption applies to these payments, and GST must be paid and regularised by the applicant on the full consideration received. en-us Thu, 09 Oct 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782058 The AAR held that services provided by the applicant-company to a government research centre constitute taxable manpower recruitment services under the CGST Act. Interim payments made by the recipient directly to outsourced workers during the COVID-19 lockdown form part of the consideration for such services. The fact that the entire amount was passed on as wages and that workers were treated as "on duty" under a government office memorandum does not alter the taxability. No specific GST exemption applies to these payments, and GST must be paid and regularised by the applicant on the full consideration received. Case-Laws GST Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782058