https://www.taxtmi.com/caselaws?id=419752 AAR Maharashtra ruled that security services provider cannot claim blanket GST exemption under Notification 12/2017 for services to Municipal Corporations. The exemption under Sr. No. 3 applies only when pure services relate to functions specifically entrusted to municipalities under Article 243W of the Constitution. Since the applicant failed to specify which constitutional functions the security services supported and provided no transaction details, purchase orders, or activity-wise breakdowns, the authority held that exemption is unavailable for services related to non-constitutional activities like leasing grounds for exhibitions or marriages. en-us Tue, 15 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419752 AAR Maharashtra ruled that security services provider cannot claim blanket GST exemption under Notification 12/2017 for services to Municipal Corporations. The exemption under Sr. No. 3 applies only when pure services relate to functions specifically entrusted to municipalities under Article 243W of the Constitution. Since the applicant failed to specify which constitutional functions the security services supported and provided no transaction details, purchase orders, or activity-wise breakdowns, the authority held that exemption is unavailable for services related to non-constitutional activities like leasing grounds for exhibitions or marriages. Case-Laws GST Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419752