{"id":74598,"date":"2025-12-16T08:19:37","date_gmt":"2025-12-16T02:49:37","guid":{"rendered":""},"modified":"2025-12-16T08:19:37","modified_gmt":"2025-12-16T02:49:37","slug":"security-and-scavenging-services-to-state-medical-colleges-exempt-from-gst-as-pure-services-under-entry-3-n-n-12-2017-ct","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74598","title":{"rendered":"Security and scavenging services to state medical colleges exempt from GST as pure services under Entry 3 N\/N 12\/2017-CT"},"content":{"rendered":"<p>Security and scavenging services to state medical colleges exempt from GST as pure services under Entry 3 N\/N 12\/2017-CT<br \/>Case-Laws<br \/>GST<br \/>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 &#8220;pure services&#8221; (no supply of goods), supplied to the State Government, and in relation to functions entrus<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=95097\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74598","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74598","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=74598"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74598\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}