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Benefit of exemption from the payment of GST is not available to the Applicant for the supply of security services and cleaning and sweeping services.

Classification of Service — Sanitation and similar services’, classified under SAC 99945, includes sweeping and cleaning, but only with reference cleaning of a road or street. Cleaning of hospital premises is not, therefore, classified under ‘Sanitation or similar service. Therefore, benefit of exemption from the payment of GST is not available to the Applicant under Notification No.12/2017-CT (Rate) dated 28.06.2017 and State Govt Notification-1136-FT dated 28.06.2017, as amended, for the supply of security services and cleaning and sweeping services. — Altabur Rahaman Mollah, Carrying On Business Under The Trade Name M/S Reliable Hospitality Service., In Re… [2019] 16 TAXLOK.COM 007 (AAR-WB)

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