Supply of security services to BBMP not exempt from GST as not related to functions under Articles 243G/243W. Outsourced security services attract GST.

Supply of security services to BBMP not exempt from GST as not related to functions under Articles 243G/243W. Outsourced security services attract GST.
Case-Laws
GST
Supply of Security services to Bruhat Bengaluru Mahanagara Palike (BBMP) are not exempt from GST as they do not qualify as activities related to functions entrusted to a Panchayat under Article 243G or Municipality under Article 243W of the Constitution. The Advance Ruling Authority held that obtaining security services on

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