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GST Exemption Denied as FCI Not Covered Under Eligible Recipients in Notification 12/2017
Case Law Details
- Case Name
- In re Food Corporation of India (GST AAR West Bangal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR West Bangal, Advance Rulings
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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 Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 , as amended.
FCI is a statutory corporation established under the Food Corporations Act, 1964, functioning under the Ministry of...
