In Re: M\/s. Oscar Security & Fire Service,
GST
2019 (2) TMI 921 – AUTHORITY FOR ADVANCE RULING, HARYANA – 2019 (22) G. S. T. L. 132 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, HARYANA – AAR
Dated:- 20-6-2018
HAR\/HAAR\/R\/2018-19\/01
GST
SANGEETA KARMAKAR AND VIJAY KUMAR SINGH MEMBER
\nPresent for the Applicant: Sh. Kunwarjeet Singh, Manager & Sh. Deepak, Account Head
\nFactual Background
\nAs per statement of facts submitted by the applicant, M\/s. Oscar Security & Fire Service (applicant) is an outsourcing agency providing man power services i.e. security housekeeping, for Indian government departments and highly sensitive industrial installations like massive petrol depots, nuclear power plant, telecom tower infrastructure, thermal power plant and many more.
\nQuestions on which Advance Ruling is sought:-
\nThe applicant M\/s. Oscar Security & Fire Service is providing Man power services to Hospital cum General Medical College and State University (Education Institutio<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ct nil rate of tax, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ST). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: M\/s. Oscar Security & Fire Service,GST2019 (2) TMI 921 – AUTHORITY FOR ADVANCE RULING, HARYANA – 2019 (22) G. S. T. L. 132 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULING, HARYANA – AARDated:- 20-6-2018HAR\/HAAR\/R\/2018-19\/01 GSTSANGEETA KARMAKAR AND VIJAY KUMAR SINGH MEMBER Present for the Applicant: Sh. Kunwarjeet Singh, Manager & Sh. Deepak, … Continue reading “In Re: M\/s. Oscar Security & Fire Service,”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16777","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16777","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16777"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16777\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n“…(b) Services provided to an educational institution, by way of;
\n (i) transportation of students, faculty and staff;
\n (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union Territory;
\n (iii) security or cleaning or housekeeping services performed in such educational institution
\n (iv) services relating to admission to, or conduct of examination by, such institution; up to higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent;”
\nFrom the foregoing, it is learnt that security services provided to an educational institution up to higher secondary school level only would attract nil rate of tax.
\nSince the party is supplying manpower services to the medical institutions and state universities, they are liable to<\/p>\n
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\nTo 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. For ease of reference the entry is reproduced below:-
\nSr. No. 66 Heading 9992
\nServices provided –
\n(a) by an educational institution to its students, faculty and staff;
\n(b) to an educational institution, by way of-
\n (i) transportation of students, faculty and staff;
\n (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
\n (iii) security or cleaning or house-keeping services performed in such educational institution;
\n (iv) services relating to admission to, or conduct of examination by, such institution; upto higher sec<\/p>\n
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