NO GST exemption on Man Power services to Hospital – cum – General Medical College and State Universities

In re M/s Oscar Security & Fire Service (AAR Haryana) The services provided by the applicant, i.e. Man Power services to Hospital – cum – General Medical College and State University do not qualify for exemption under Sr. No. 66 of notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding notification No. 47/ST-2 Dt. 30.06.2017 of the State Tax. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, HARYANA  Factual Background As per statement of facts submitted by the applicant, M/s Oscar Security & Fire Service (applicant) is an outsourcing agency provi...