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Goods and Services Tax

GST on pure services supplied to NIT, Kurukshetra

Case Law Details

Case Name
In re National Institute of Technology (GST AAR Haryana)
Date of Judgement/Order
Only available for paid members
Advertisement In re National Institute of Technology (GST AAR Haryana) Whether the pure services supplied to the applicant institute such as manpower supply services, security services, horticulture services, civil maintenance and electrical maintenance services etc. shall be liable to tax under GST or exempt from payment of tax vide Entry 3 of Notification 12/2017- Central Tax (rate) as amended from time to time? The National Institute of Technology, Kurukshetra is an institute of higher education whereas, Entry No. 17 of Schedule XI, Article 243G of the Constitution of India incorporates ...
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