Security services to ESIC Hospital is exempted or not?????

This query is : Resolved

Sanu Chakraborty (Querist)
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08 February 2021 Dear Sir / Madam,

I am writing in reference to the subject matter that whether we should charge GST to ESIC Hospital in Kolkata? This is a Government tender and we have got this tender for next 3 (three) years after signing a mutual agreed contract. Section 12/2017 CGST Act. (Rate) mentioned that "Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided
to the Central Government, State Government or Union territory or local authority or a Governmental authority" shall comes under the exempted service.

ESIC authority claiming exemption on the said service & as per notification this is a works contract service too, then what we have to do in such case.

Please clarify with your point

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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11 July 2024 Dear Sir/Madam,

I am seeking clarification regarding whether we should charge GST to ESIC Hospital in Kolkata for services rendered under a government tender contract. The contract spans the next three years, and the ESIC Hospital is claiming exemption under Section 12 of the CGST Act, 2017.

As per Section 12/2017 of the CGST Act (Rate), "Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority" are categorized as exempted services.

The ESIC authority contends that the service provided falls under exemption. Additionally, they assert that this service also qualifies as a works contract service as per relevant notifications.

In light of this, I kindly request clarification on the following points:
1. **Applicability of Exemption**: Does the service provided to ESIC Hospital qualify for exemption under Section 12/2017 of the CGST Act as a "pure service"?

2. **Works Contract Service**: If the service is deemed a works contract service under the notifications, what implications does this have on our GST liability?

Could you please provide guidance on how to proceed in this matter?

Thank you for your prompt attention to this query. I look forward to your response.

Yours sincerely,

[Your Name]
[Your Company Name]
[Your Contact Information]

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