https://www.taxtmi.com/caselaws?id=449498 GST exemption on pure services received from vendors was denied because the applicant was treated as a governmental authority established by an Act of Parliament, not as the Central Government. The authority noted that services such as manpower supply, housekeeping, security and accountancy were covered by the claim, but serial numbers 3 and 3A of Notification No. 12/2017, as amended from 01.01.2022, omitted "Governmental Authority" from the exempt service descriptions. As a result, the applicant could not rely on those entries to claim exemption, and the issue was answered in the negative. en-us Thu, 08 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449498 GST exemption on pure services received from vendors was denied because the applicant was treated as a governmental authority established by an Act of Parliament, not as the Central Government. The authority noted that services such as manpower supply, housekeeping, security and accountancy were covered by the claim, but serial numbers 3 and 3A of Notification No. 12/2017, as amended from 01.01.2022, omitted "Governmental Authority" from the exempt service descriptions. As a result, the applicant could not rely on those entries to claim exemption, and the issue was answered in the negative. Case-Laws GST Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449498