In re Chhattisgarh Anusandhan & Vikas Firm (GST AAR Chhattisgarh)
GST liability and tax rate on the services of provision of technical personal, data operator, house keeping service etc to different state and Central Government Departments.
Man power services provided by the applicant to the various Central and State Government departments is liable for GST at the applicable rate and is not eligible to ‘Nil’ rate of tax provided under sr. no. 3 of the
on the grounds put forth by the applicant being not covered under the functions envisaged under article 243G and 243W of the Constitution of India. The said service falls under the SAC 998513 attracting 18% GST (9% CGST and 9% CGST)
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, CHHATTISGARH
M/s Chhattisgarh Anusandhan & Vikas Firm, JMIG 42, Sector 3, Pandit Din Dayal Upadhyay Nagar, Raipur, Chhattisgarh,[hereinafter also referred to as the applicant] has filed an application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling regarding the GST liability and tax rate on the services of provision of technical personal, data operator, housekeeping service etc. to different State and Central Government Departments.
2. Facts of the case: –
2.1 That the applicant is engaged in the business of providing Man Power service which includes providing of Technical personal, Data Operator, House Keeping Service etc. to different State Government and Central Government Department Such as: –
