https://www.taxtmi.com/caselaws?id=385746 Exemption under GST for services supplied to Government entities applies only where the service is an activity in relation to a constitutionally entrusted function and also falls within the relevant service classification. In this AAR ruling, security services supplied to a State Government hospital were held not to be covered by the Eleventh or Twelfth Schedule functions, and cleaning and sweeping services under SAC 99945 were treated as limited to roads and streets, not hospital cleaning. The exemption claim under Notification No. 12/2017-Central Tax (Rate) and the corresponding State notification therefore failed. en-us Mon, 09 Sep 2019 00:00:00 +0530 Tue, 11 Mar 2025 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385746 Exemption under GST for services supplied to Government entities applies only where the service is an activity in relation to a constitutionally entrusted function and also falls within the relevant service classification. In this AAR ruling, security services supplied to a State Government hospital were held not to be covered by the Eleventh or Twelfth Schedule functions, and cleaning and sweeping services under SAC 99945 were treated as limited to roads and streets, not hospital cleaning. The exemption claim under Notification No. 12/2017-Central Tax (Rate) and the corresponding State notification therefore failed. Case-Laws GST Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385746