Sankalp Facilities and Management Services Pvt. Ltd ., In re
Date: March 29, 2023
Subject Matter
GST on Security, Cleaning and Housekeeping services provided to Govt Schools/Colleges/Hospitals/Offices. AAR ruling upheld.
Summary
The appellant is seeking exemption from GST on manpower services provided to the Central Government, State Government, Local authorities, Governmental authorities and Government entities. The GAAR have examined the facts of the case, documents, recor…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act. 2017 (hereinafter referred to as the ‘CGST Act, 2017′ and the `GGST Act, 2017’) are in pail materia and have the same provisions in like matter…