01 February 2021
I am asking this in the context of manpower service(security service) to Income Tax department office/s at the district level.
Pure Services to government exempt - "As per Notification No.12/2017-Central Tax (Rate) dated June 28, 2017, Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution."
I want to know whether at the central level the requirement of discharging the functions entrusted to Panchayat or Municipality under Article 243G & 243W of the Constitution of India is necessary or it is just for other than Central Government i.e. State Government, Local Authorities, Governmental Authorities, Government Entities.
I am asking this in the context of manpower service(security service) to Income Tax department office/s at the district level.
02 February 2021
Manpower services to income tax department will not fall under any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Hence it's not exempt.
03 February 2021
Ok, sir. And in case of Coast Guard (NW) a Central Government office of the north-west region situated in Gujarat; whether pure service to this office is exempt under GST or not? And if exempt then which function of Panchayat or Municipality being discharge?
CAclubindia
