Advance Ruling— Section 98 of CGST Act— In the instant case, the applicant is engaged in providing manpower service for State and Central Government Departments and other government undertakings through contract.

The applicant has sought advance ruling in respect of the following question:

i. Whether the supply of craftsman and other manpower service to M/s. Karnataka Institute of Leather Technology (State Government Organisation under Department of Industries and Commerce approved by AICTE & DTE), GOK, under such contractual agreement would be entitled for exemption as envisaged under Sl.No.72 of the Notification No.12/2017-CT(R) dated 28-06-2017 for CGST?

The applicant states that they are providing manpower service to M/s. Karnataka Institute of Leather Technology which is conducting 3 years Diploma Course in Leather and Fashion Technology being supported by the Department of Industries and Commerce, Government of Karnataka.

The issues raised in the instant application and the issues mentioned in the notice mentioned supra are one and the same i.e applicability of GST on supply of manpower service to M/s. Karnataka Institute of Leather Technology. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case, as all the conditions therein are fulfilled.

Held that— The application is rejected as “inadmissible”, in terms of first proviso to Section 98(2) of the CGST Act, 2017.