https://www.taxtmi.com/caselaws?id=750919 AAR Rajasthan ruled that the applicant cannot claim GST exemption under Notification No. 12/2017-CT(Rate) for various services. Security services were denied exemption as they were not entrusted to Panchayats or Municipalities under Constitutional provisions. Manpower with machine supply, anti-termite treatment, and pest control services were classified as composite supply rather than pure services since they involved goods supply alongside services, making them ineligible for the claimed exemption benefits. en-us Thu, 29 Feb 2024 00:00:00 +0530 Wed, 30 Apr 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750919 AAR Rajasthan ruled that the applicant cannot claim GST exemption under Notification No. 12/2017-CT(Rate) for various services. Security services were denied exemption as they were not entrusted to Panchayats or Municipalities under Constitutional provisions. Manpower with machine supply, anti-termite treatment, and pest control services were classified as composite supply rather than pure services since they involved goods supply alongside services, making them ineligible for the claimed exemption benefits. Case-Laws GST Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750919