Local Authority or not - GST on procurement of security services ...

Appellant Exempt from GST Registration as Tax Deductor for Security Services, Not Classified as Governmental Agency.

December 16, 2023

Case Laws GST AAAR

Local Authority or not - GST on procurement of security services - The appellant is neither a department nor establishment of the Central/State Government, nor a local authority as we have already held above nor persons or category of persons notified under notification No. 50/2018-CT - the appellant cannot deduct tax & hence is not required to be registered as deductor under GST. As far as 'Governmental agencies' are concerned, it is found that this has been dealt with in para 21.2 of the impugned order in detail. The Appellant has not produced anything to interfere with the findings of the GAAR. - AAAR

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Local Authority or not - GST on procurement of security services ...

Appellant Exempt from GST Registration as Tax Deductor for Security Services, Not Classified as Governmental Agency.

December 16, 2023

Case Laws GST AAAR

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