AAR : Providing Assistants/Helpers to Security Guards of Municipal Corporation, exempt

Maharashtra AAR holds that security services provided by the applicant in the form of providing security guards to Pimpri Chinchwad Municipal Corporation (PCMC) merits exemption under Notification No. 12/ 2017- Central Tax (Rate); Noting that invoice raised by applicant mentioned services rendered as “Being round the clock helper to security service”, clarifies that, providing assistance to security guards of PCMC is an activity “in relation to various functions entrust...