Maharashtra Ex-Servicemen Corporation Ltd ., In re

Date: March 15, 2022

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Rajiv Magoo, T R Ramnani
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Subject Matter

Security Services rendered to various sites of Municipal Corporations are exempt from GST

Pure Service

Summary

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 unde…

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. Maharashtra Ex-Servicemen Corporation Ltd., the applicant, seeking an advance ruling in respect of the following questions.- Whether the Chapter No. 99,…

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