Security and scavenging services to state medical colleges exempt from GST as pure services under Entry 3 N/N 12/2017-CT

Security and scavenging services to state medical colleges exempt from GST as pure services under Entry 3 N/N 12/2017-CTCase-LawsGSTAAR held that security and scavenging services provided by the applicant to Government of West Bengal medical colleges and

Security and scavenging services to state medical colleges exempt from GST as pure services under Entry 3 N/N 12/2017-CT
Case-Laws
GST
AAR held that security and scavenging services provided by the applicant to Government of West Bengal medical colleges and hospitals are exempt from GST under Entry 3 of N/N 12/2017-CT (Rate) dated 28.06.2017. The authority found the services to be “pure services” (no supply of goods), supplied to the State Government, and in relation to functions entrusted to Panchayats/Municipalities under Entries 23 of the Eleventh Schedule and 6 of the Twelfth Schedule (health, sanitation, public health, conservancy, solid waste management). All three statutory conditions being satisfied, the services were held squarely covered by the exemption notification.
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