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GST Exemption Denied for Applicant's Pure Services; Not Linked to Municipal Functions per Article 243W of Constitution.

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....Exemption from GST - The role of the applicant starts only after the supply of goods/services are rendered by MCGM and hence it cannot be said that they are rendering service by way of any activity in relation to any function entrusted to a Municipality under article 243 W of the Constitution - the supply in the subject case is in the nature of pure services - Provisions of benefit of exemption not applicable.....

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GST Exemption Denied for Applicant's Pure Services; Not Linked to Municipal Functions per Article 243W of Constitution.