Applicability of GST — The Applicant is a Proprietary concern and it is engaged in the business of providing manpower services. The Applicant sought Advance ruling on the question “Is GST Applicable on man power services provided to Karnataka Rural Road Development Agency?” The Authority ruled out that the activity of providing manpower services by the applicant are not exempted from GST.
— N.C. Prakash, M/S. Wisdom Security Services, In Re… [2019] 16 TAXLOK.COM 150 (AAR-Karnataka)