The proposed supply as per the Tender for housekeeping, Security Services and Assistance in Electrical, Plumbing, laundering, Cooking, Catering, Gardening & Carpentry Services in 93 Government Hospitals under the Control of Directorate of Medical & Rural Health Services is exempt under Entry No.3 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017.
Authority for Advance Ruling – Taxability on Hospitality & Facilities Management Services – The applicant is engaged in providing Mechanized and Manual Housekeeping services/Cleaning services including Pest Control services; Security services, non-medical Man Power supply to support Medical and paramedical services in hospital projects; Bio Waste Management for all Hospitals. The applicant sought an Advance Ruling as to whether services provided by Padmavathi Hospitality & Facilities Management Services to DME are classifiable as a function entrusted to a Panchayat or a Municipality under the constitution, if not then can we conclude that no exemption is available to PHFMS; whether services provided by PHFMS to DME is exempted under SI.No.3 of Notification 12/2017 Central Tax dated 28.06.2017 read along with amendment dated 25.01.2018; whether Services provided by PHFMS to DME including institutions of Government Hospitals and colleges are liable for GST or not; if yes, what is the rate of GST applicable to these services; whether services rendered by PHFMS to DME can be classified as pure services or Composite Supplies.
Held that:- The Hon’ble Authority for Advance Ruling held that the proposed supply as per the Tender is exempt under Entry No.3 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017 read with Entry No. 3 of Notification No.II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 73 dated 29.06.2017. The applicant’s question on the supply tendered for Medical Hospitals, Medical Colleges and Nursing Colleges under DME is not answered as not admitted, under sub-section (2) of Section 98 of the Act.
The proposed supply as per the Tender for housekeeping, Security Services and Assistance in Electrical, Plumbing, laundering, Cooking, Catering, Gardening & Carpentry Services in 93 Government Hospitals under the Control of Directorate of Medical & Rural Health Services is exempt under Entry No.3 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017.
Authority for Advance Ruling – Taxability on Hospitality & Facilities Management Services – The applicant is engaged in providing Mechanized and Manual Housekeeping services/Cleaning services including Pest Control services; Security services, non-medical Man Power supply to support Medical and paramedical services in hospital projects; Bio Waste Management for all Hospitals. The applicant sought an Advance Ruling as to whether services provided by Padmavathi Hospitality & Facilities Management Services to DME are classifiable as a function entrusted to a Panchayat or a Municipality under the constitution, if not then can we conclude that no exemption is available to PHFMS; whether services provided by PHFMS to DME is exempted under SI.No.3 of Notification 12/2017 Central Tax dated 28.06.2017 read along with amendment dated 25.01.2018; whether Services provided by PHFMS to DME including institutions of Government Hospitals and colleges are liable for GST or not; if yes, what is the rate of GST applicable to these services; whether services rendered by PHFMS to DME can be classified as pure services or Composite Supplies.
Held that:- The Hon’ble Authority for Advance Ruling held that the proposed supply as per the Tender is exempt under Entry No.3 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017 read with Entry No. 3 of Notification No.II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 73 dated 29.06.2017. The applicant’s question on the supply tendered for Medical Hospitals, Medical Colleges and Nursing Colleges under DME is not answered as not admitted, under sub-section (2) of Section 98 of the Act.