https://www.taxtmi.com/caselaws?id=386999 The services provided by the applicant, M/s. VFS Global Services Pvt. Ltd., operating Citizen Facilitation Centres for the Municipal Corporation of Greater Mumbai, do not qualify for GST exemption under Sr. No. 3 & 3A of Notification No. 12/2017 - Central (Rate). The authority determined that the services are taxable, as they involve consumables and equipment and are not directly related to functions under Article 243W of the Constitution. Therefore, the applicant is liable to pay GST at the applicable rate for the services provided. en-us Fri, 04 Oct 2019 00:00:00 +0530 Wed, 18 Dec 2019 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386999 The services provided by the applicant, M/s. VFS Global Services Pvt. Ltd., operating Citizen Facilitation Centres for the Municipal Corporation of Greater Mumbai, do not qualify for GST exemption under Sr. No. 3 & 3A of Notification No. 12/2017 - Central (Rate). The authority determined that the services are taxable, as they involve consumables and equipment and are not directly related to functions under Article 243W of the Constitution. Therefore, the applicant is liable to pay GST at the applicable rate for the services provided. Case-Laws GST Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386999