Manpower services local authorities

CA NAMRATA KAYARWAR (298 Points)

03 July 2023  
A registered taxpayer engaged in construction business, provides services to local authorities for manpower. The local authority has made agreement with the taxpayer for providing 8 semi skilled, unskilled worker. local authority will pay basic wages+PF+10% commission to taxpayer. and taxpayer will pay to workers.

whether this service cover under exemption services provided to govt bodies/local authorities?