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TMI Blog2025 (5) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... tation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as the Act) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Services Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Services Tax Act. M/s. Srinacss Enviro Private Limited, located at No. 2-173, 1st Main Road, 2nd Cross Street, Gomathipuram, Madurai - 625 020, (hereinafter called as the "Applicant") is a company who are engaged in the provision of environmental services including sanitation, toilet cleaning, cleaning and clearing, Gardening and Security services. 2. The Applicant has made a payment of application fees of Rs. 5,000/- each under sub rule (1) of Rule 104 of CGST Rules, 2017 and TNGST Rules, 2017. The Applicant has filed this application seeking Advance Ruling on the following questions, viz., (i) Whether cleaning and sanitary services rendered under the head "House keeping" serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pending against the said applicant on the questions raised by them in the instant application. PERSONAL HEARING 5.1. Shri A. Esaki Karthick, Accounts Officer, and Shri G. Priyadarsan, Business Development Manager of M/s. Srinacss Enviro (P) Ltd., appeared for the personal hearing as the authorized representatives (AR) of M/s. Srinacss Enviro (P) Ltd. The AR reiterated the submissions made in their application for advance ruling. 5.2. They further explained that they carry out Housekeeping/Cleaning Services', to M/s. Indian Institute of Information Technology, Design and Manufacturing (IIITDM) Kancheepuram, a public technical and research Institution funded by the Ministry of Education, Government of India. They further stated that pursuant to the issue of Ministry of Finance Notification No. 13/2023-CT(Rate) dated 19.10.2023, the IIITDM by way of issue of letter dated 09.05.2024, have requested the applicant to raise invoices for cleaning/Housekeeping without GST, as GST is exempted in respect of sanitation, water supply and solid waste management services provided to a 'Governmental Authority' by a service provider. They furnished sample copies of invoices raised b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out GST henceforth. 6.5. We find that the queries for which advance ruling is sought, are as under :- (i) Whether cleaning and sanitary services rendered under the head "House-keeping" services provided to Indian Institute of Information Technology, Design and Manufacturing, (IIITDM) Kancheepuram - an Institute of National Importance established by Government of India - are exempted from GST liability? (ii) The said Institute has given letter dated 09.05.2024 to us, claiming sanitation provided to them is exempt as per Ministry of Finance Notification No. 13/2023-CT (Rate) dated 19.10.2023 and hence they want us to raise invoice without GST. (iii) Whether it will be lawful for us to raise invoice without GST as per request of the above said institute? Though three queries as above have been raised by the applicant in the instant case, the essence of all the queries put together, and the short-point for consideration is whether House-keeping services rendered to IIITDM by the applicant is exempted from payment of GST or not. 6.6. On a perusal of the Notification No. 13/2023-CT (Rate) dated 19.10.2023, it is seen that the same is an amendment made to the original exemption n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy, solid waste management, slum improvement and upgradation, etc., are the constitutional responsibilities entrusted to a Municipality or a Panchayat under the respective articles of the Constitution, and when a body is created to carry out such functions entrusted to a Municipality or a Panchayat, such bodies do get categorised as 'Governmental Authority' as per the clause (zf) of the exemption notification No. 12/2017-Central Tax (Rate), dated the 28.06.2017. However, we find that in the instant case, IIITDM is not entrusted with any such constitutional function so as to get categorised as a 'Governmental Authority'. 6.9. Further, we find that IIITDM through their letter dated 09.05.2024 addressed to the applicant, has stated that GST was exempted in respect of sanitation, water supply and solid waste management services, when provided to a government authority by a service provider, and accordingly, they have requested the applicant to raise invoices without GST henceforth. At this juncture, it also becomes imperative to distinguish the housekeeping' services, provided by the applicant to IIITDM, as against the 'sanitation, water supply and solid waste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Nil Nil It could be seen from the above, that the entry as above states clearly that services provided to an educational institution, by way of "security or cleaning or house-keeping services performed in such educational institution", as in clause b (iii) of column 3, are exempt from payment of GST. However, it may be seen that the proviso appended therein clearly provides an embargo to the effect that such exemption is available when such services are provided to educat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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