https://www.taxtmi.com/caselaws?id=434611 The AAR, Chhattisgarh ruled that services provided by the applicant for maintenance of colonies developed by Chhattisgarh Housing Board (CGHB) and security guard services do not qualify for GST exemption under Notification No. 12/2017-Central Tax (Rate). The authority determined that CGHB cannot be classified as "Government" or "local authority" as required for exemption, being merely a government entity whose exemption benefit was withdrawn from January 1, 2022. Additionally, the services provided do not constitute functions entrusted to Panchayats under Article 243G or Municipalities under Article 243W of the Constitution, failing to meet the third criterion for exemption. en-us Fri, 09 Dec 2022 00:00:00 +0530 Mon, 14 Apr 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434611 The AAR, Chhattisgarh ruled that services provided by the applicant for maintenance of colonies developed by Chhattisgarh Housing Board (CGHB) and security guard services do not qualify for GST exemption under Notification No. 12/2017-Central Tax (Rate). The authority determined that CGHB cannot be classified as "Government" or "local authority" as required for exemption, being merely a government entity whose exemption benefit was withdrawn from January 1, 2022. Additionally, the services provided do not constitute functions entrusted to Panchayats under Article 243G or Municipalities under Article 243W of the Constitution, failing to meet the third criterion for exemption. Case-Laws GST Fri, 09 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434611