In re Sankalp Facilities and Management Services Pvt. Ltd. (GST AAR Gujarat)
1. The Subject Supply for the purpose of Security, Cleaning and Housekeeping services provided to the cited schools are exempt from GST.
2. GST is liable to be paid on subject supply provided to all cited Government Colleges providing education services of above higher secondary level.
3. GST is liable to be paid on subject supply provided to all cited Government offices.
4. GST is liable to be paid on subject supply provided to all cited Government hospitals.
Read AAAR Order: GST exemption on manpower services to various Government
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT
The applicant M/s. Sankalp Facilities and Management Services Pvt. Ltd., is engaged in the business of providing man power supply for housekeeping, cleaning, security, data entry operator etc.
2. The applicant submits its service recipients, as offices of the following:-
1. Collector Kacheri, Chhota Udaipur.
2. Mamlatdar Kacheri, Bodeli.
3. Police Adhikshak Shree Kacheri-Chota Udaipur.
4. Mamlatdar Kacheri-Sankheda.
5. Nayab Collector Kacheri-Bodeli.
6. Jilla Rojgar Kacheri-Chota Udaipur.
7. JillaPurvathaAdhikarishree Kacheri-Chota Udaipur.
8. Collector Kacheri-Valsad.
The applicant has submitted copies of some of the contracts awarded to them.
3. The applicant submits as follows:
(i) The applicant has referred to Notification No. 12/2017-Central Tax(Rate) dated 28-6-17 and Notification No.12/2017-State Tax(Rate) dated 30-6-17. Both the notifications are similar and read as follows:
