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No GST on security services rendered to PCMC in relation to functions entrusted to municipality: AAR

December 1, 2018[2018] 100 126 (AAR - MAHARASHTRA)

GST: Exemption Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 is applicable to applicant for pure services, i.e., security services rendered to Municipal Corporation in relation to functions entrusted to Municipality under article 243W of Constitution thereby exempting applicant from whole of GST

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