https://www.taxtmi.com/highlights?id=79296 Supply of Security services to Bruhat Bengaluru Mahanagara Palike (BBMP) are not exempt from GST as they do not qualify as activities related to functions entrusted to a Panchayat under Article 243G or Municipality under Article 243W of the Constitution. The Advance Ruling Authority held that obtaining security services on an outsourced basis from a security agency does not fall under the purview of pure services listed in the 12th and 11th schedules of the respective constitutional articles, thereby attracting GST liability. en-us Wed, 10 Jul 2024 08:03:21 +0530 Wed, 10 Jul 2024 08:03:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79296 Supply of Security services to Bruhat Bengaluru Mahanagara Palike (BBMP) are not exempt from GST as they do not qualify as activities related to functions entrusted to a Panchayat under Article 243G or Municipality under Article 243W of the Constitution. The Advance Ruling Authority held that obtaining security services on an outsourced basis from a security agency does not fall under the purview of pure services listed in the 12th and 11th schedules of the respective constitutional articles, thereby attracting GST liability. Highlights GST Wed, 10 Jul 2024 08:03:21 +0530 https://www.taxtmi.com/highlights?id=79296