The issue:
The applicant is providing Security agency service to Hospital cum General Medical College and state university (Educational Institute). So the applicant is seeking clarification regarding whether such service would be liable at "NIL" rate according to the Sr. No. 66 of notification no. 12/2017 Central Tax (Rate) which is as follows:
Following Shall attract "NIL" rate of tax
"Service provided -
a. by an educational institute to its students, faculty and staff
b. to an educational institute - By way of
i. transportation of students, faculty, and staff.
ii. catering, including any mid-day meals scheme sponsored by the CG, SG or UG.
iii. security or cleaning or housekeeping service performed in such educational institute
iv. service related to admission to, or conduct of examination by such institution, upto higher secondary.
provided nothing contained in the entry (b) shall apply to educational institute other than an institute providing services by way of preschool, education, and education upto higher secondary school or equivalent".
The Decision
The service provided by Man power supplier to Hospital - Cum - General Medical College and state university do not qualify for the exemption under Sr. No.66 of notification 12/2017- Center (Rate) dated 28.6.2017 and corresponding notification 47/ST-2 date 30.06.2017 of state tax because as per the proviso such NIL rate is applicable only to the Preschool and educational institute up to higher secondary school.
The applicant is providing Security agency service to Hospital cum General Medical College and state university (Educational Institute). So the applicant is seeking clarification regarding whether such service would be liable at "NIL" rate according to the Sr. No. 66 of notification no. 12/2017 Central Tax (Rate) which is as follows:
Following Shall attract "NIL" rate of tax
"Service provided -
a. by an educational institute to its students, faculty and staff
b. to an educational institute - By way of
i. transportation of students, faculty, and staff.
ii. catering, including any mid-day meals scheme sponsored by the CG, SG or UG.
iii. security or cleaning or housekeeping service performed in such educational institute
iv. service related to admission to, or conduct of examination by such institution, upto higher secondary.
provided nothing contained in the entry (b) shall apply to educational institute other than an institute providing services by way of preschool, education, and education upto higher secondary school or equivalent".
The Decision
The service provided by Man power supplier to Hospital - Cum - General Medical College and state university do not qualify for the exemption under Sr. No.66 of notification 12/2017- Center (Rate) dated 28.6.2017 and corresponding notification 47/ST-2 date 30.06.2017 of state tax because as per the proviso such NIL rate is applicable only to the Preschool and educational institute up to higher secondary school.
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