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2021 (2) TMI 197 - AAR - GSTClassification of services - rate of GST - providing security guards and housekeeping services to Kuvempu University, Shivamogga - GST chargeable @ 18%? - HELD THAT:- The recipient of the applicant i.e Kuvempu University does not provide education by way of pre-school and education upto higher secondary school or equivalent, and also due to the fact that the services provided to the University are not security or cleaning or housekeeping services but supply of manpower services as stated above. Hence the applicant is also not eligible to get exemption under entry number 66 of entry (b) of Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017 - the applicant is of the view that they are providing supply of Security service as well as manpower service used for maintenance and cleaning of University premises and play ground, campus area and building & office to Kuvempu University, Shivamogga and hence the impugned transaction attracts reverse charge mechanism as per section 9(3) of the GST Act vide Notification No. 13/2017-Central Tax (Rate) dated 28-06-2017 as amended by the Notification No. 29 / 2018-Central Tax (Rate) dated 31-10-2018. The Kuvempu University is an establishment of the State Government. Therefore, Kuvempu University is not liable to discharge tax under reverse charge basis. Hence the applicant is liable to discharge GST @ 18% on forward charge mechanism on the said supply of manpower services.
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