Mega exemption

Notification no 09/2016 dated 1st march 2016 

Services provided to the government, local authority or governmental authority or structure predominently used for educational or clinical or an art or cultural establishment

by the wayconstruction, erection,commisioning, alterations, installation, renovations, fittingout, repairs and maintainence are exempted

Under Para 12 of the said Mega Exemption Notification, services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –

• a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment;

Thus According to my poitn of view ST is exempt.

Regards

Karanjit Singh | +91-7503588224