Telecom Services to Local Authority Not Exempt from GST, Says AAR, Not Linked to Article 243W Functions.

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....Exemption from GST - supply of telecommunication services to local authority - pure services - The applicant is providing data and voice services to GHMC and to the employees of the municipalities and there is no direct relation between the services provided by the applicant and the functions discharged by the GHMC under Article 243W read with schedule 12 to the Constitution of India. Therefore these services do not qualify for exemption under Notification No. 12/2017. - AAR....