Supply of security services to BBMP not exempt from GST as not related to functions under Articles 243G/243W. Outsourced security services attract GST.

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....Supply of Security services to Bruhat Bengaluru Mahanagara Palike (BBMP) are not exempt from GST as they do not qualify as activities related to functions entrusted to a Panchayat under Article 243G or Municipality under Article 243W of the Constitution. The Advance Ruling Authority held that obtaining security services on an outsourced basis from a security agency does not fall under the purview of pure services listed in the 12th and 11th schedules of the respective constitutional articles, thereby attracting GST liability.....