https://www.taxtmi.com/caselaws?id=801098 Recipient-specific GST exemptions under Serial Nos. 3 and 3A apply only where specified pure or composite services are supplied directly to the Central Government, State Government, Union territory, local authority, Governmental Authority, or Government Entity in connection with prescribed functions. Manpower supplied by a subcontractor to a private principal contractor does not meet that recipient condition, even where the services support a Government water-supply project. Ultimate use in the Government project does not change the private contractor's status as the immediate recipient. The subcontract supply remains taxable, with GST stated to apply at 18%, subject to applicable classification and rate notification. en-us Wed, 23 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801098 Recipient-specific GST exemptions under Serial Nos. 3 and 3A apply only where specified pure or composite services are supplied directly to the Central Government, State Government, Union territory, local authority, Governmental Authority, or Government Entity in connection with prescribed functions. Manpower supplied by a subcontractor to a private principal contractor does not meet that recipient condition, even where the services support a Government water-supply project. Ultimate use in the Government project does not change the private contractor's status as the immediate recipient. The subcontract supply remains taxable, with GST stated to apply at 18%, subject to applicable classification and rate notification. Case-Laws GST Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801098