Whether security or scavenging service to Govt eligible for GST exemption?

In re Ex-Servicemen Resettlement Society (GST AAR West Bengal)

Whether security or scavenging service to Govt is eligible for exemption under Sl No. 3 or 3A of Notification No. 1136-FT dated 28-06-17

The services provided under the head “Scavenging Services”, according to the Applicant’s submission, includes manual cleaning, duties of attendant or operator of trolleys.

Article 243G under Serial No 26 covers “Health and sanitation, including hospitals, primary health centres and dispensaries”.

Article 243W under Serial No 7 covers “Public health sanitation, conservancy and solid waste management”.

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