Ex Servicemen Resettlement Society ., In re
Date: December 9, 2025
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Shafeeq S, Jaydip Kumar Chakrabarti
Subject Matter
GST Exempt On Hospital Security and Scavenging Services
Summary
The West Bengal Authority for Advance Ruling (WBAAR) has ruled that security and scavenging services provided on a contractual basis to Government Medical Colleges and Hospitals are exempt from GST . This ruling aligns such essential support services…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act,2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ―the GST Act‟), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99…