Case Law Details
Case Name : In re VPSSR Facilities (GST AAR Delhi)
Appeal Number : Advance Ruling No. 06/DAAR/2018
Date of Judgement/Order : 23.04.2018
Related Assessment Year :
Courts :
AAR Delhi Advance Rulings
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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.
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