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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 taxmann.com 126 (AAR - MAHARASHTRA)
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CGST : The applicant entered into an agreement with Pimpri Chinchwad Municipal Corporation (PCMC) to provide Security services to them

• The AAR held that the applicant is providing pure services (without the supply of goods), to PCMC. The said services are in relation to any functions entrusted to a Municipality under article 243W of the Constitution. The agreement between the applicant and PCMC very clearly states that the applicant shall provide assistants to the Security Guards of PCMC. The invoice raised by the applicant mentions services rendered as, "Being round the clock helper to security service". Providing assistance to the Security Guards of PCMC is an activity in relation to various functions which have been entrusted to a Municipality under article 243W of the Constitution. Hence, the applicant is entitled to the benefit of Notification No. 12/2007-CT(Rate) dated 28.06.2017 and Security Services rendered to PCMC in relation to functions entrusted to Municipality under Article 243W of Constitution is exempt from the whole of GST.

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