https://www.taxtmi.com/caselaws?id=416582 The Authority for Advance Ruling determined that the services provided by the hospitality services provider to GHMC for the 2018 State Elections did not qualify for exemption under Sl.No.3 of Notification No.12/2017. The ruling emphasized the requirement of a direct link between the services offered and the functions of the municipality as outlined in Article 243W of the Constitution of India. Consequently, the applicant was not granted the exemption sought. en-us Wed, 29 Dec 2021 00:00:00 +0530 Sat, 29 Mar 2025 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416582 The Authority for Advance Ruling determined that the services provided by the hospitality services provider to GHMC for the 2018 State Elections did not qualify for exemption under Sl.No.3 of Notification No.12/2017. The ruling emphasized the requirement of a direct link between the services offered and the functions of the municipality as outlined in Article 243W of the Constitution of India. Consequently, the applicant was not granted the exemption sought. Case-Laws GST Wed, 29 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416582