Exemption from GST or not - supply of Security Services rendered ...

March 19, 2022

Case Laws GST AAR

Exemption from GST or not - supply of Security Services rendered to various sites of Municipal Corporations - The Municipal Corporations may also be involved in various performing functions, for example: leasing of grounds/premises for exhibitions, marriages, etc. which are not functions entrusted to a Municipality under Article 243 W of the Constitution. Therefore, in such cases, the impugned security services without supply of material i.e pure services, rendered to the Municipal Corporations by the applicant will not be exempt under the provisions of Sr. No. 3 of Exemption Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017. - AAR

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Exemption from GST or not - supply of Security Services rendered ...

March 19, 2022

Case Laws GST AAR

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