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GST - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Classification of services - rate of GST - providing security ...


Kuvempu University Exempt from Reverse Charge; Applicant Must Pay 18% GST on Security and Housekeeping Services.

February 5, 2021

Case Laws     GST     AAR

Classification of services - rate of GST - providing security guards and housekeeping services to Kuvempu University, Shivamogga - 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. - AAR

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