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Gst on man power supply to school

15 July 2022

sir
I am security and house keeping man power supplier, I am providing this facility to school now please confirm me I have to charge gst on bill or it is exempt because school department say they are exempt from the gst
so please help me also provide me any notification it related

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3 Replies

CA. ANKIT PANDYA (CA) (682 Points)
Replied 15 July 2022

Services provided by you are exempted as far as they are provided to educational institution (pre-school, education up to higher secondary, any education as a part of curriculum of qualification recognized by law and any vocational education.

Genext Deepak (27 Points)
Replied 15 July 2022

Sir any notification is available if yes please refer

CA. ANKIT PANDYA (CA) (682 Points)
Replied 15 July 2022

Entry no 66 point b to exemption notification no:
12/2017- Central Tax (Rate)

reproduced as under ,

Services provided -
(a) by an educational institution to its students, faculty and staff;

(b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; upto 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.