The provision of services (Manpower Supply) of tube well operator for operation of tube well and booster of drinking and irrigation water supply in various villages covered under Panchayat are exempt
Classification of service— In the instant case, applicant is is supplying manpower services of tube-well operators for operation of tube-wells and boosters of drinking and irrigation water supply in various villages in Chandigarh to Executive Engineer, Project, Public Health Department, Chandigarh.
In the application for advance ruling, the applicant has sought clarification as to whether the provision of services (Manpower Supply) of tube well operator for operation of tube well and booster of drinking and irrigation water supply in various villages covered under Panchayat are exempt or taxable?
As per copy of contract, submitted by applicant along with his application, only manpower supply services are to be provided by the applicant and since, no supply of goods is involved, such services qualify as pure services.
Held that— the provision of services (Manpower Supply) of tube well operator for operation of tube well and booster of drinking and irrigation water supply in various villages covered under Panchayat are exempt being covered under entry at Sr. No. 3 of CGST Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017.
The provision of services (Manpower Supply) of tube well operator for operation of tube well and booster of drinking and irrigation water supply in various villages covered under Panchayat are exempt
Classification of service— In the instant case, applicant is is supplying manpower services of tube-well operators for operation of tube-wells and boosters of drinking and irrigation water supply in various villages in Chandigarh to Executive Engineer, Project, Public Health Department, Chandigarh.
In the application for advance ruling, the applicant has sought clarification as to whether the provision of services (Manpower Supply) of tube well operator for operation of tube well and booster of drinking and irrigation water supply in various villages covered under Panchayat are exempt or taxable?
As per copy of contract, submitted by applicant along with his application, only manpower supply services are to be provided by the applicant and since, no supply of goods is involved, such services qualify as pure services.
Held that— the provision of services (Manpower Supply) of tube well operator for operation of tube well and booster of drinking and irrigation water supply in various villages covered under Panchayat are exempt being covered under entry at Sr. No. 3 of CGST Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017.