Food Corporation of India ., In re
Date: February 26, 2026
Subject Matter
Security Services to Food Corporation of India Not Exempt from GST Post-2021 Amendment
Summary
The Authority for Advance Ruling held that security services provided to the Food Corporation of India (FCI) are not exempt from GST under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended, for periods effective from January 1,…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specif…