1. Whether the services provided by the Applicant are covered under Clause 1 & 2 of Twelfth Schedule of Article 243W?
2. Whether the services provided by the applicant fall under the Exemption Notification No. 12/2017 dated 28th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to time as the services are in the nature of pure labour services.
3. Whether the services provided by the applicant fall within the Government Works Contract Services on which GST rate was amended to 12% in the notification No. 20/2017.
States/UT
Order No. & Date
GST-ARA-89 /2019-20/B-62,Mumbai, dated 15.12.2020
Order date
15-12-20
Category
97(2)(a), (b) & (e)
Year









