Cleaning services supplied to Railways are not exempt from GST: AAR Delhi

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. ...