GST not exempt on Security Services Provided to BBMP: AAR Karnataka

In re KSF-9 Corporate Services Private Limited (GST AAR Karnataka) In a recent ruling under GST laws, the Karnataka AAR addressed whether Bruhat Bengaluru Mahanagara Palike (BBMP) is exempt from GST for security services provided by M/s. KSF-9 Corporate Services Private Limited. The applicant, KSF-9 Corporate Services, sought an advance ruling to determine if BBMP, under the provisions of Article 243-W of the Constitution, qualifies for GST exemption on security services outsourced from private agencies. The contention revolved around whether BBMP’s status as a local authority falls with...