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No GST on Security Service and Supply of Manpower to Government Departments: AAR

Applicant is eligible to claim exemption benefit for the supply of manpower, security service provided to Central Government, State Government, Local Authorities, Governmental Authorities, Government Entities, subject to the condition that the services provided in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India or in relation to any function entrusted to a Municipality under Article 243W of the Constitution of India.

Source: taxscan.in

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