Is GST applicable on Security/Housekeeping/Manpower services provided to government colleges or Universities ? If Yes, How much ?
Anjali Singh (8 Points)
15 January 2019Is GST applicable on Security/Housekeeping/Manpower services provided to government colleges or Universities ? If Yes, How much ?
CA. Kuna Mohanty
(Sr. Manager (Finance) MMTC Limited )
(55 Points)
Replied 15 January 2019
Yes, its applicable @ 18%.
saurabh sawlani
(2157 Points)
Replied 16 January 2019
Nandini H Gupta
(Chartered Accountant )
(369 Points)
Replied 16 January 2019
Harish Y N
(Manager - Taxation)
(33 Points)
Replied 21 March 2019
Hi,
If we are providing Security Services to Government organization whether we need to levy GST or not?
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 21 March 2019
Dear Anjali,
Please refer serial 66(b)(iii) of notification 12/2017-Central Taxes(Rate) - Services Exempted through notification covers: security or cleaning or house-keeping services performed in such educational institution;
Proviso - Such services would be exempt when provided to pre-school/ upto higher secondray educational school or equivalent. (Therefore may not be eligible for college/university).
Education Institution is defined as -
(i) pre-school education and education up to higher secondary school or equivalent;
(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (Govt. schools generally covered here)
(iii) education as a part of an approved vocational education course;
Also, can have a look at serial 3 of same notification - GST exemption available for - Pure services provided to CG/SG.
CAclubindia
