Hemchand Yadav Vishwavidyalaya ., In re
Date: September 24, 2019
Subject Matter
Establishments of the Central/State Govt are not liable to pay tax under reverse charge basis for availment of security services
Summary
1. The applicant being only registered as a Tax deductor under Section 51 of the CGST and CGGST Act holding GSTIN-22AAAJH0647Q1DD and not having any another GSTIN as supplier of goods or services till 24-6-2019 would not be liable for under reverse c…
(I) The applicant hereinafter referred to as Hemchand Yadav Vishwavidyalaya, Durg (C.G.) (GSTIN- 22AAAJH0647Q1DD) had invited a tender on 30-1-2019 for providing security services to their University. (II) Eight firms had quoted their bids for providing security services. All the firms had quoted their financial bid rates along with 18% GST except one firm named M/s. Ex-Man Security Service. Bilas…