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The applicant is liable to pay GST on man power services provided to the Central Government, State Government, Local Authorities, Governmental Authorities and Government Entities.

Levy of GST— In the instant case, applicant submits that it provides manpower supply services to several Government authorities/entities. Question for which advance ruling is sought is as follows— “Whether the applicant is liable to pay GST on man power services provided to the Central Government, State Government, Local Authorities, Governmental Authorities and Government Entities?” Held that—1. The Subject Supply for the purpose of Security, Cleaning and Housekeeping services provided to the cited schools are exempt from GST. 2. GST is liable to be paid on subject supply provided to Government Colleges providing education services of above higher secondary level. 3. GST is liable to be paid on subject supply provided to Government offices. 4. GST is liable to be paid on subject supply provided to Government hospitals.
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