Equipment Hire for Government Events Not Exempt from GST; Not Related to Panchayat/Municipality Functions per Article 243G/W.

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....Classification of services - hiring services - Government entity or not - The appellant has provided ‘equipments on hire’ for ‘live videography’ during the events or programmes held by the Government Department for which ‘Hire Charges’ have been paid by the Government Department to the appellant. The activity of ‘providing equipments on hire’ or ‘live videography’ is not an activity in relation to any function entrusted to a Panchayat or a Municipality under Article 243G or Article 243W of the Constitution. - Benefit of exemption is not available - AAAR....