Case Law Details
In re A.B. Enterprise (GST AAR Gujarat)
Whether the applicant is eligible to claim exemption benefit under Sr.No.3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 for Pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities?
Applicant is eligible to claim exemption benefit under Sr.No.3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 for pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities, Government Entities as detailed above subject to the condition that the services provided to these entities mentioned above are provided by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India or in relation to any function entrusted to a Municipality under Article 243W of the Constitution of India.
FULL TEXT OF ORDER OF BEFORE THE AUTHORITY OF ADVANCE RULING, GUJARAT
The applicant vide their application for Advance Ruling has submitted that they are a partnership firm registered under GST and having it’s principle place of business at Mehsana, Gujarat and is engaged in the business of providing manpower services to Government as well as Non-Government entities and has been providing such services for the past several years; that the aforesaid supply of services includes manpower supply for housekeeping, cleaning, security, data entry operators etc. at various positions in such Government departments; that the firm has been awarded contract from various Government departments on successful bidding of tenders floated by respective Government departments/organizations; that they provide works contract service as well which is supplied along with goods; that however in case of man power supply service, supply is only for service and there is no supply of goods along with it in execution of such man power supply service contract; that after introduction of GST, they have provided man power supply service to the following entities as detailed below:
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Is GST applicable on security services to Income Tax Department office situated at the district of UP?