In re Srinacss Enviro Private Limited (GST AAR Tamilnadu)
The Tamil Nadu Authority for Advance Ruling (AAR) has determined that housekeeping and cleaning services provided to the Indian Institute of Information Technology, Design and Manufacturing (IIITDM) Kancheepuram are not exempt from Goods and Services Tax (GST). The ruling came in response to an application filed by M/s. Srinacss Enviro Private Limited, a company engaged in environmental services including sanitation and housekeeping.
Srinacss Enviro provides housekeeping, cleaning, gardening, and security services, among others, to IIITDM Kancheepuram, an institution established by the Government of India. Following the issuance of Notification No. 13/2023-CT (Rate) dated October 19, 2023, IIITDM requested Srinacss Enviro to issue invoices without charging GST, contending that sanitation services provided to a “Governmental Authority” were exempt.
Srinacss Enviro approached the AAR seeking clarification on whether their services to IIITDM qualified for this exemption and if they could lawfully issue invoices without GST as requested by the institute.
The applicant argued that IIITDM, being an Institute of National Importance established by the Government of India, should be classified as a “Governmental Authority” and that their housekeeping services, including cleaning and sanitation, would fall under the exempted category as per Notification No. 13/2023-CT (Rate).
