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The applicant is liable to discharge GST @ 18% on forward charge basis for providing manpower services to Kuvempu University, Shivamogga.

Rate of tax (service)— In the instant case, applicant has entered into an agreement with Kuvempu University, Shivamogga to provide manpower supply for security and housekeeping services on contract basis. The applicant has sought advance ruling in respect of the following question: Whether applicant should charge GST @ 18% for providing security guards and housekeeping services to Kuvempu University, Shivamogga? Held that— the applicant is not eligible for exemption under Serial No. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. 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. 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.