The pure services received by the NIT includes services such as manpower supply services, security services, horticulture services, civil maintenance and electrical maintenance etc. are not exempt from payment of tax under the CGST and are taxable.
Classification of service— In the instant case, applicant is is a creation of an Act of Parliament i.e. NIT Act, 2007.
The issue raised by the applicant for Advance Ruling is whether the pure services supplied to the applicant institute such as manpower supply services, security services, horticulture services, civil maintenance and electrical maintenance services etc. shall be liable to tax under GST or exempt from payment of tax vide Entry 3 of Notification 12/2017- Central Tax (rate) as amended from time to time?
Held that— The statutory provisions, the Authority for Advance Ruling is of the unanimous view that the pure services received by the applicant are not exempt from payment of tax under the CGST/HGST Act, 2017 and are taxable.
The pure services received by the NIT includes services such as manpower supply services, security services, horticulture services, civil maintenance and electrical maintenance etc. are not exempt from payment of tax under the CGST and are taxable.
Classification of service— In the instant case, applicant is is a creation of an Act of Parliament i.e. NIT Act, 2007.
The issue raised by the applicant for Advance Ruling is whether the pure services supplied to the applicant institute such as manpower supply services, security services, horticulture services, civil maintenance and electrical maintenance services etc. shall be liable to tax under GST or exempt from payment of tax vide Entry 3 of Notification 12/2017- Central Tax (rate) as amended from time to time?
Held that— The statutory provisions, the Authority for Advance Ruling is of the unanimous view that the pure services received by the applicant are not exempt from payment of tax under the CGST/HGST Act, 2017 and are taxable.