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Exemption is not available in respect of supply of manpower services viz. Para-medical Administrative, Technical and other Staff on Outsource basis to Municipal Hospital.

Levy of GST— In this case, a moot point is to be decided regarding tax liability on providing of Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital, Maninagar, Ahmedabad. the applicant has provided Man Power Supply Agency Services to Seth L.G. General Municipal Hospital. The applicant regularly places their contract service bill with 9% CGST & 9% SGST. However, Seth L.G. General Municipal Hospital are not ready to pay GST and responded that they are not in category to pay GST. There is exemption to service to Municipality under Article 243W & Panchayat under Article 243G. Held that— we hold that the exemption is not available to the applicant in respect of supply of manpower services viz. Para-medical Administrative, Technical and other Staff on Outsource basis made to Seth L.G. General Municipal Hospital in terms of Serial No 3 of the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017.