Shanti Prime Publication Pvt. Ltd.
Educational Institution — Applicants are providers of security services to various entities including to Visvesvaraya National Institute of Technology, Nagpur (VNIT). VNIT as an institute was established under the scheme sponsored by Govt. of India and Govt. of Maharashtra. Since, the applicant is not providing services, as an educational institution, by way of pre-school education and education up to higher secondary school or equivalent. Hence, Security services provided will not be exempt from payment of GST; Since, VNIT has not been set up under article 243W of the Constitution or to a Panchayat under Article 243G of the Constitution. Hence they cannot be considered as a “Governmental Authority” Therefore Sr. No. 3 of Notification No.12/2017 is also not applicable in the subject case. — Security And Intelligence Services (India) Ltd., In Re…  12 TAXLOK.COM 095 (AAR-Maharashtra)