https://www.taxtmi.com/caselaws?id=360340 The Delhi AAR ruled that cleaning services provided to Northern Railways are not exempt from GST under Notification No. 9/2017. While the authority determined that Northern Railways constitutes Central Government and the cleaning contracts are pure service contracts involving minimal consumables, the services do not qualify for exemption as they are not municipal functions under Article 243W of the Constitution. Railway cleaning services fall outside the constitutional functions of municipalities listed in Schedule XII. Despite Northern Railways' contrary advice to contractors, the applicant must pay GST on these services. en-us Mon, 23 Apr 2018 00:00:00 +0530 Mon, 09 Jun 2025 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360340 The Delhi AAR ruled that cleaning services provided to Northern Railways are not exempt from GST under Notification No. 9/2017. While the authority determined that Northern Railways constitutes Central Government and the cleaning contracts are pure service contracts involving minimal consumables, the services do not qualify for exemption as they are not municipal functions under Article 243W of the Constitution. Railway cleaning services fall outside the constitutional functions of municipalities listed in Schedule XII. Despite Northern Railways' contrary advice to contractors, the applicant must pay GST on these services. Case-Laws GST Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360340