GST Exemption Denied as FCI Not Covered Under Eligible Recipients in Notification 12/2017

In re Food Corporation of India (GST AAR West Bangal)

The Authority for Advance Ruling, West Bengal, examined whether security services provided to the Food Corporation of India (FCI), West Bengal Region, qualify as “pure services” supplied to a Government Entity in relation to functions entrusted under Article 243G/243W of the Constitution of India, and whether such services are exempt from GST under Please become a Premium member. If you are already a Premium member, login here to access the full content.