Whether the Chapter No. 99, Sr. No. 3 of the Exemption Notification No. 12/2017 is applicable to MESCO Ltd. for the pure services i.e. Security Services rendered to various sites of Municipal Corporations in relation to functions entrusted to it under Article 243 W of the Constitution of India, thereby exempting as a service provider from the whole of GST?
States/UT
Order No. & Date
GST-ARA- 105 /2019-20/B-33 Mumbai dated 15.03.2022
Order date
15-03-22
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Category
97 (2) (b)
Year