Advance Ruling- Levy of GST— In the instant case, applicant submited that it provides manpower supply services to several Government authorities/entities. Question for which advance ruling was sought is as follows— “Whether the applicant is liable to pay GST on man power services provided to the Central Government, State Government, Local Authorities, Governmental Authorities and Government Entities?”  Authority for Advance Ruluing, Gujarat held that—1. The Subject Supply for the purpose of Security, Cleaning and Housekeeping services provided to the cited schools are exempt from GST. 2. GST is liable to be paid on subject supply provided to Government Colleges providing education services of above higher secondary level. 3. GST is liable to be paid on subject supply provided to Government offices. 4. GST is liable to be paid on subject supply provided to Government hospitals.

Appellate Authority for Advance Ruling, Gujarat held that :- In view of the foregoing we find that the manpower supply by the appellant for housekeeping, cleaning, security, data entry operators etc. to various Government departments, mentioned in their application, is not eligible for exemption against Entry No. 3 to Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended.

In view of the above findings, we reject the appeal filed by appellant M/s Sankalp facilities and management services pvt. ltd., against Advance Ruling No. GUJ/GAAR/R/51/2021 dated 06.09.2021 40 TAXLOK.COM 104 of the Gujarat Authority for Advance Ruling.