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GST ON X RAY MACHINE

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amar preet singh

amar preet singh (Querist)
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25 January 2020 supply of X Ray Machine to Dispensary run under the Society is come under the ambit of GST. mean gst will be apply on supply or not ? I think if we provide security guard to Educational Institute. It will be Exempted. if governemnt has exempted the supply of security guard and manpower to seinior secondary school than why the gst apply on society ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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25 January 2020 GST is not institution based it's supply based. Educational institution run by society is also exempt.

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