In re VPSSR Facilities (GST AAR Delhi)
It is held that the cleaning services supplied by the applicant to the Northern Railways are not exempted under S. No. 3 of the Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017, as amended by Notification No. 2/2018 — Integrated Tax (Rate) dated 25.01.2018 and parallel Notifications of CGST and SGST.
FULL TEXT OF ADVANCE RULING
Statement of Facts as per the Applicant:
The applicant has started the business of executing service contract, i.e. cleaning, sanitation, manpower supply, washing, housekeeping, etc. in Delhi and outside Delhi.
2. The instances of scope of contractor are as under:
(a) Mechanized/ Comprehensive cleaning at Railway Stations.
Station Building Cleaning, Platform Cleaning, Track Cleaning, Office & Waiting hall cleaning, Toilet cleaning, Circulating area cleaning etc.
(b) Mechanized cleaning of sheds
Shed floor, pits, urinals, desilting of manholes, underground drains and open drains, disposal of Industrial waste to Dumping ground, Loading of Ferrous Scrap, Cutting of grass and shrubs and removal of cobwebs etc.
(c) Providing On-Board Housekeeping Services in Trains
Cleaning of toilets, compartments, seats etc.
(d) Railway Building & Office cleaning.
Cleaning and upkeep of Office Chambers, rooms, cabins, corridors, Halls, roofing, circulating areas, toilets, metalled road and lawns etc.
(e) Mechanized Cleaning of Trains
Coaches of Trains, and Housekeeping of depot premises etc.
(f) Comprehensive Mechanized cleaning of railway colonies.
Cleaning of road and desilting of surface drains, manhole, gully trap and latrine system of various size and depth and maintenance of the same in the running condition of colony area, and removal of accumulated garbage silt muck etc to the nominated railway dustbin.
(g) Removal and disposal Garbage etc from railway colonies.
Conservancy contract for daily removal of solid waste/ rubbish/ refuse / hedge cuttings etc. from the dustbins/ heaps or nominated sites of Railway Colony and other Railway premises.
(h) Removal and disposal of Garbage etc from railway stations.
Conservancy contract for daily removal of solid waste/ rubbish/ refuse / hedge cuttings etc. from the dustbins/ heaps or nominated sites of Railway Station.
3. The applicant has applied for and has been awarded a contract from Northern Railway, New Delhi for providing services in relation to housekeeping, cleaning, sanitation, waste management, locomotives cleaning and washing at Delhi. The Service contract of Northern Railway is to be performed in Northern Railway, Delhi and outside Delhi.
4. The scope of work as per tender document is as under:
