AAR: Manpower services availed by Govt. entity for distribution of electricity, exempt

Madhya Pradesh AAR holds that the labour supply services availed by the applicant for work of distribution of electricity and electrification work qualify as ‘pure services’ (excluding works contract services or other composite supplies involving supply of any goods), in relation to function entrusted under Article 243G [function entrusted to Panchayat] and therefore, exempt (Sr. No. 3 of Notification No. 12/2017 (Rate) amended by Notification No. 32/2017 and Notification...