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2018 (12) TMI 228 - AAR - GSTExemption from GST - Security Services rendered to Pimpri Chinch wad Municipal Corporation in relation to functions entrusted to Municipality under Article 243W of the Constitution - Pure services - N/N. 12/2017- Central Tax (Rate) dated 28/06/2017 (Entry No. 3 of the Notfn.). Whether the activities of the applicant’s personnel who are there to assist/help the security guards of PCMC can be equated with as being in relation to any function entrusted to a Municipality under article 243W of the Constitution? Held that:- There is no doubt in anyone’s mind that the personnel provided by the applicant to the PCMC are actually aiding and helping the security guards of PCMC. In the subject case 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 as enumerated above which have been entrusted to a Municipality under article 243W of the Constitution. The applicant is entitled to the benefit of Notification No, 12/2007-CT(Rate) dated 28.06.2017. Ruling:- The Exemption N/N. 12/2017-Central Tax (Rate) dated 28/06/2017 (Entry No. 3 of the Notfn.) is applicable to the applicant for the Pure services i.e. Security Services rendered to Pimpri Chinch wad Municipal Corporation in relation to functions entrusted to Municipality under Article 243W of the Constitution thereby exempting the applicant service provider from the whole of GST.
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