Exemption from GST — The Applicant is engaged in the business of providing administrative and non-judgmental services to various diplomatic missions/consular sections related to the entire lifecycle of a visa application process, Identity Management and other citizen services for its client governments, enabling them to focus entirely on the critical task of assessment. The Applicant sought Advance Ruling “Whether the work for “Operating Citizen Facilitation Centre (CFC) at various Locations of MCGM on per transaction/ receipt basis” involving the aforesaid Scope of Work would be exempt from GST vide Sr. No.3 & 3A of amended Notification No. 12/2017 - Central (Rate) as on 31st Dec, 2018”. The Authority Ruled out that aforesaid work would not be exempted from GST. — VFS Global Services Private Limited, In Re… [2019] 17 TAXLOK.COM 024 (AAR-Maharashtra)