Supply of Security services to Bruhat Bengaluru Mahanagara...

Supply of Security services to Bruhat Bengaluru Mahanagara Palike (BBMP) are not exempt from GST as they do not qualify as activities related to functions entrusted to a Panchayat under Article 243G or Municipality under Article 243W of the Constitution. The Advance Ruling Authority held that obtaining security services on an outsourced basis from a security agency does not fall under the purview of pure services listed in the 12th and 11th schedules of the respective constitutional articles, thereby attracting GST liability.