Manpower supply of housekeeping, cleaning, security, etc. to Govt. Colleges is not exempt from GST: AAR
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- Last Updated on 15 December, 2021
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Case Details: Authority for Advance Rulings, Gujarat Sankalp Facilities and Management Services (P.) Ltd., In re - [2021] 133 taxmann.com 39 (AAR - GUJARAT)
Judiciary and Counsel Details
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- Sanjay Saxena and Arun Richard, Member
- Abhishek Khatri, CA for the Applicant.
Facts of the Case
The applicant was engaged in the business of providing manpower supply for housekeeping, cleaning, security, data entry operators etc. It filed application for advance ruling to determine whether it would be liable to pay GST on manpower services provided to the Government colleges.
AAR Held
The Authority for Advance Ruling observed that the scope of exemption made available at Sl. No. 66(b) of Notification No. 12/2017 – Central Tax (Rate), excludes from its purview Colleges providing education above higher secondary schooling. Since, no specific exemption available for these services provided to Government colleges, therefore, GST would be liable to be paid on these services provided to all Government colleges providing education services of above higher secondary level.
Case Review
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- Doypack Systems (P.) Ltd. v. Union of India 1988 (36) ELT 201(SC) (para 19) distinguished.
List of Cases Referred to
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- Doypack Systems (P.) Ltd. v. Union of India 1988 (36) ELT 201(SC) (para 5.3)
- A.B. Enterprise, In re [2020] 117 taxmann.com 412/80 GST 485 (AAR – Guj.) (para 5.4)
- Ahmedabad Municipal Transport Service, In re [2021] 127 taxmann.com 33 (AAR – Guj.) (para 5.5).
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