https://www.taxtmi.com/caselaws?id=413000 The appellate authority upheld the GAAR's ruling, confirming that the services provided did not qualify for the exemption under Sr. No. 3 of Notification No. 12/2017-Central Tax (Rate). The appeal was rejected, determining that the services of providing equipment on hire for live videography did not directly relate to functions listed under specific constitutional articles. Therefore, the services were not exempt from GST. en-us Mon, 08 Mar 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413000 The appellate authority upheld the GAAR's ruling, confirming that the services provided did not qualify for the exemption under Sr. No. 3 of Notification No. 12/2017-Central Tax (Rate). The appeal was rejected, determining that the services of providing equipment on hire for live videography did not directly relate to functions listed under specific constitutional articles. Therefore, the services were not exempt from GST. Case-Laws GST Mon, 08 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413000