Gst exemption on amount of NDRF (during covid)

A security services provider is inquiring about GST exemption on a ₹3 crore amount received for services rendered to hospitals during the COVID-19 pandemic. They specifically asked if NDRF funds are exempt and requested relevant notifications. The response indicates there's no specific relaxation for security services, and GST may be payable under RCM by the recipient if they are a company.