https://www.taxtmi.com/caselaws?id=783447 AAR (WB) held that the applicant's supply of security and scavenging personnel to State-run medical colleges and hospitals constitutes "pure services" to the State Government, as no goods are supplied and consideration is confined to wages and related dues. These services are "in relation to" functions listed in Entry 23 of the Eleventh Schedule and Entry 6 of the Twelfth Schedule (health, sanitation, hospitals, public health, conservancy, solid waste management). Accordingly, all three conditions under Entry 3 of N/N 12/2017-CT (Rate) dated 28.06.2017 stand satisfied, and the services are exempt from GST. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 12:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783447 AAR (WB) held that the applicant's supply of security and scavenging personnel to State-run medical colleges and hospitals constitutes "pure services" to the State Government, as no goods are supplied and consideration is confined to wages and related dues. These services are "in relation to" functions listed in Entry 23 of the Eleventh Schedule and Entry 6 of the Twelfth Schedule (health, sanitation, hospitals, public health, conservancy, solid waste management). Accordingly, all three conditions under Entry 3 of N/N 12/2017-CT (Rate) dated 28.06.2017 stand satisfied, and the services are exempt from GST. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783447