https://www.taxtmi.com/caselaws?id=755302 Security services supplied to Bruhat Bengaluru Mahanagara Palike were held not to qualify for GST exemption under Notification No. 12/2017-Central Tax (Rate) because, although BBMP satisfied the recipient requirement as a local authority, the supply was not shown to be an activity in relation to any function entrusted under Articles 243G or 243W. The exemption for pure services applies only when both conditions are met, so the second statutory condition remained unfulfilled and the services were taxable. en-us Tue, 02 Jul 2024 00:00:00 +0530 Tue, 06 May 2025 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755302 Security services supplied to Bruhat Bengaluru Mahanagara Palike were held not to qualify for GST exemption under Notification No. 12/2017-Central Tax (Rate) because, although BBMP satisfied the recipient requirement as a local authority, the supply was not shown to be an activity in relation to any function entrusted under Articles 243G or 243W. The exemption for pure services applies only when both conditions are met, so the second statutory condition remained unfulfilled and the services were taxable. Case-Laws GST Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755302