Classification of service—Exemption from GST—In the instant application question before authority is that—
Whether providing Security Services and Scavenging Services to various hospitals under the State Government as well as the Central Government is exempt from GST in terms of Notification No 12/2017-CT(Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated 28.06.2017, as amended.
Held that— A study of the two lists, containing functions covered under Article 243G, 243W of constitution , makes it clear that “Security Services” provided to Government Hospitals and Medical Colleges, as institutions of Central/State/District/Local authorities, are clearly not covered under the either list.
The services provided under the head “Scavenging Services”, according to the Applicant’s submission, includes manual cleaning, duties of attendant or operator of trolleys.
The services the Applicant bundled under the description ‘Scavenging Services’ are, therefore, not exempt under Sl No. 3 of the Exemption Notification.
Ruling— 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 WB Govt Gazette Notification-1136FT dated 28.06.2017, as amended, for the supply of Security Services and the bundle of service that he describes as ‘Scavenging Services’. [M/S. EX-SERVICEMEN RESETTLEMENT SOCIETY] [AUTHORITY FOR ADVANCE RULING, WEST BENGAL][2019] 8 TAXLOK.COM 033 (AAR-WB)