Exemption from GST - Pure services or not - supply of service ...

GST

April 3, 2024

Exemption from GST - Pure services or not - supply of service for turpentine treatment - The MOU provided by the applicant indicates the provision of security guards to a Panchayat Samiti, which is considered a local authority. However, the service of security does not directly relate to functions entrusted to a Panchayat under Article 243G of the Constitution. - The absence of specific work orders or contracts provided by the applicant makes it difficult to determine the nature of these services. However, based on the description provided, it appears that these services involve the supply of goods along with manpower, making them composite supplies and not pure services. Consequently, they do not qualify for exemption under the notification. - The Advance Ruling Authority concludes that the applicant is not eligible for exemption benefits under Sr. No. 3 of Notification No. 12/2017-Central Tax (Rate)

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