Whether GST is leviable on Audit services rendered to Local Authority like security guard board

This discussion explores whether Goods and Services Tax (GST) is applicable to audit services provided to local government bodies, specifically mentioning a district security guard board. The consensus suggests that GST is generally leviable on such services, as there are no specific exemptions readily available. The query also seeks clarification on the nature of the audit service itself and any relevant government notifications or circulars that might grant an exemption.