https://www.taxtmi.com/caselaws?id=787433 Security services supplied to FCI were held to be pure services (no transfer of goods) and FCI qualifies as a Government Entity established by statute under central control; however, serial no. 3 of Notification No. 12/2017 exempts pure services only when supplied to the recipients expressly described (Central Government, State Government, Union territory or local authority) and does not extend to a body merely classified as a Government Entity under the notification as presently worded, so the exemption does not apply to the supplies to FCI; temporal applicability of the exemption was confined to the earlier amended period. en-us Fri, 27 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787433 Security services supplied to FCI were held to be pure services (no transfer of goods) and FCI qualifies as a Government Entity established by statute under central control; however, serial no. 3 of Notification No. 12/2017 exempts pure services only when supplied to the recipients expressly described (Central Government, State Government, Union territory or local authority) and does not extend to a body merely classified as a Government Entity under the notification as presently worded, so the exemption does not apply to the supplies to FCI; temporal applicability of the exemption was confined to the earlier amended period. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787433