No GST on security services to PCMC for functions entrusted to municipality

In re National Security Services (GST AAR Maharashtra) Whether the Exemption Notification No.12/2017- Central Tax (Rate) dated 28/06/2017 (Entry No. 3 of the Notfn.) is applicable to the applicant for the Pure services i.e. Security Services rendered to Pimpri Chinchwad Municipal Corporation in relation to functions entrusted to Municipality under Constitution thereby exempting the applicant service provider from the whole of GST. In the subject case the applicant is providing pure services (without the supply of goods), as submitted by them, to PCMC. We find that the said services are in rela...