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Manpower Supply for Solid Waste Management Exempt from GST, Not a "Composite Supply" per Entry No. 3A, Chapter 99.

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....Classification of supply - Composite supply or not - The contract for supply of manpower for managing solid waste does not come under the definition of “Composite supply of Goods and Service” at Entry No. 3A of Chapter 99 as mentioned in notification number 12/2017 - The service of supplying of manpower for managing solid waste is covered under the “Function entrusted to a Municipality under article 243 W of the Constitution”. - Exempted from GST - AAR....

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Manpower Supply for Solid Waste Management Exempt from GST, Not a "Composite Supply" per Entry No. 3A, Chapter 99.