https://www.taxtmi.com/caselaws?id=374326 The applicant was found ineligible for GST exemption under Notification No 12/2017-CT(Rate) and WB Govt Gazette Notification-1136-FT for providing Security Services and Scavenging Services to government hospitals. The ruling stated that the services did not qualify as pure services under the exemption criteria, as they did not fall under the functions entrusted to Panchayats or Municipalities. Consequently, the applicant was deemed not exempt from GST for the mentioned services. en-us Mon, 28 Jan 2019 00:00:00 +0530 Thu, 27 Feb 2025 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374326 The applicant was found ineligible for GST exemption under Notification No 12/2017-CT(Rate) and WB Govt Gazette Notification-1136-FT for providing Security Services and Scavenging Services to government hospitals. The ruling stated that the services did not qualify as pure services under the exemption criteria, as they did not fall under the functions entrusted to Panchayats or Municipalities. Consequently, the applicant was deemed not exempt from GST for the mentioned services. Case-Laws GST Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374326