https://www.taxtmi.com/caselaws?id=406447 The judgment ruled that the Applicant, AMTS, qualifies as a 'Local Authority' under the CGST Act, 2017. AMTS is not liable to pay GST on procurement of security services under reverse charge mechanism. However, the service recipients of AMTS are required to pay GST under reverse charge mechanism on advertisement services. Additionally, AMTS is required to register as a Deductor under GST as per Section 24 of the CGST Act. en-us Wed, 27 Jan 2021 00:00:00 +0530 Tue, 25 Mar 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406447 The judgment ruled that the Applicant, AMTS, qualifies as a 'Local Authority' under the CGST Act, 2017. AMTS is not liable to pay GST on procurement of security services under reverse charge mechanism. However, the service recipients of AMTS are required to pay GST under reverse charge mechanism on advertisement services. Additionally, AMTS is required to register as a Deductor under GST as per Section 24 of the CGST Act. Case-Laws GST Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406447