Case LawOrder No. 31/ARA/2021
Padmavathi Hospitality & Facilities Management Service ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- August 10, 2021
- Type:
- Advance Ruling
- Members:
- Senthilvelavan, Padmavathi
Subject
GST exempt on Comprehensive facility management services provided to Government hospitals
Exemption
Summary
The scope of work in the tender document as furnished is ‘Comprehensive facility management services’ which are ‘Pure Services’ of House – keeping, cleaning including pest control services, Security services, assistance…
Judgement
Note: Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as, under Sub Section (1) of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tami…