The Karnataka Authority of Advance Ruling (AAR) ruled that 18% GST is payable on Manpower services like Data Entry Operator, to City Corporation or Municipalities. The Applicant, Madivalappa Karveerappa Belwadi is a Contractor providing manpower services to Zilla Panchayat and City Corporation, Educational institutions, Rural Water Supply Divisions. The nature of manpower services provided is in the form of ‘D’ Group, Data Entry Operators, Cooks, Assistant Cooks, Security Guards, cleaning staff, and clerical staff.
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