Home Case Index All Cases GST GST + AAR GST - 2019 (2) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 921 - AAR - GSTMan power services to Hospital cum General Medical College and State University (Education Institutions) - exempt from GST or not - Held that:- The provisions of clause (b) of the 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 apply to services provided to educational institutions providing education up-to higher secondary school or equivalent level only. 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.
|