2019 (2) TMI 921 – AUTHORITY FOR ADVANCE RULING, HARYANA – TMI – Man power services to Hospital cum General Medical College and State University (Education Institutions) – exempt from GST or not – Held that:- The provisions of clause (b) of the Sr. No. 66 of notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding notification No. 47/ST-2 Dt. 30.06.2017 of the State tax apply to services provided to educational institutions providing education up-to higher secondary school or equivalent level only.
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The services provided by the applicant, i.e. Man Power services to Hospital – cum – General Medical College and State University do not qualify for exemption under Sr. No. 66 of notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding notification No. 47/ST-2 Dt. 30.06.2017 of the State Tax. – HAR/HAAR/R/2018-19/01 Dated:- 20-6-2018 – SANGEETA KARMAKAR AND VIJAY KUMAR SINGH MEMBER Present for the Applicant: Sh. Kunwarjeet Singh, Manager &am
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ay GST under section 9992 vide notification no. 12/2017 of dated 28.06.2017. Therefore, clarification is sought on the same in written context that education or medical institutions and state university (Institutions providing Graduate Courses) are exempted or not. Comment of the Officer under section 98 (1) of the CGST/ HGST Act 2017 In terms of notification no. 11/2017-Central Tax (Rate) dated 28.06.2017 education services are taxable as per Sr. No.30-Heading 9992 (education services) and as per Sr. No. 66 Heading 9992 of notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 (as amended), the following services will attract nil rate of tax, …(b) Services provided to an educational institution, by way of; (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union Territory; (iii) security or cleaning or housekeeping services performed in such educational institution (
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) dated 28.06.2017 pertaining to institutions providing Medical and Higher Education. Discussion and finding of the authority To understand the question raised by the applicant it is imperative to have a reference to the relevant notifications. Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 and its corresponding notification No. 46/ST-2 Dt. 30.06.2017 under the HGST Act 2017 provides for rate of tax on supply of various services falling under chapter, section or heading of scheme of classification of services. Vide Sr. No. 30 heading 9992, education services attract GST @ 18% (9% CGST+9% HGST). To precisely answer the query raised by the applicant, the relevant entry at Sr. No. 66 of the notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding notification No. 47/ST-2 Dt. 30.06.2017 of the State Tax is to be understood for its applicability by reading the proviso alongwith the entry itself. The notification exempts certain class of services from GST.
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