Case LawGST-ARA- 125/2018-19/B-58
Security and Intelligence Services (India) Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- May 24, 2019
- Type:
- Advance Ruling
Subject
GST is payable on Security Services provided to an university imparting graduation courses
Exemption
Summary
Q) Whether the services provided to Visvesvaraya National Institute of Technology, Nagpur will qualify for exemption under Serial No. 66 of Notification No. 12/2017 — Central Tax (Rate) dated 28th June 2017, considering it to be an educational…
Judgement
We Security and Intelligence Services (India) Ltd, (SIS) are providers of security services to various entities all over India and have different type of customers included educational bodies and higher educational Institutions like IITs etc. We are providing services to Visvesvaraya National Institute of Technology, Nagpur (VNIT). VNIT as an institute was established in the year 1960 under the sc…