Case LawGUJ/GAAR/R/100/2020
Gujarat Industrial Security Force Society ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- October 14, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
GST is applicable on wages to be paid to the Security Guards
Input Tax CreditConsideration
Summary
Question-1: We hereby want your opinion about our stand to charge the GST@ 18% only on establishment charges of Rs.12/-(i.e. after abatement of wages etc. paid to guards) and not on whole of Rs.112/-? Answer: Consideration would include t…
Judgement
The applicant M/s. Gujarat Industrial Security Force Society (hereinafter referred to as GISFS) located at O-1, New Mental Hospital Campus, Meghaninagar, Ahmedabad Civil Hospital, Ahmedabad-380016 is involved in providing the services of Security to many organisations. The applicant has submitted that they are a society registered under Society Registration Act, 1860 and Public Charitable Trust re…