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Gst on security services provided to government university

15 January 2019

Is GST applicable on Security/Housekeeping/Manpower services provided to government colleges or Universities ? If Yes, How much ?

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5 Replies

CA. Kuna Mohanty (Sr. Manager (Finance) MMTC Limited ) (55 Points)
Replied 15 January 2019

Yes, its applicable @ 18%.

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saurabh sawlani (2191 Points)
Replied 16 January 2019

As per Notification 29/2018 CT (r)

Provider Is : Any person other than Body Corporate
Recepient : Registered person in taxable territory

Hence RCM is applicable

Nandini H Gupta (Chartered Accountant ) (369 Points)
Replied 16 January 2019

Security services (services provided by way of supply of security personnel) By any other than body corporate to registered person only is liable to GST under RCM N/A to Dept/establishment of CG/SG so do examine if the college/university is a Dept of govt? GST under RCM not applicable to manpower and housekeeping services

Harish Y N (Manager - Taxation) (33 Points)
Replied 21 March 2019

Hi,

If we are providing Security Services to Government organization whether we need to levy GST or not?

CA Akshay Hiregange (Partner - Audit & Assistance) (4825 Points)
Replied 21 March 2019

Dear Anjali,

Please refer serial 66(b)(iii) of notification 12/2017-Central Taxes(Rate) - Services Exempted through notification covers: security or cleaning or house-keeping services performed in such educational institution;

Proviso - Such services would be exempt when provided to pre-school/ upto higher secondray educational school or equivalent. (Therefore may not be eligible for college/university).

Education Institution is defined as -

(i) pre-school education and education up to higher secondary school or equivalent;

(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (Govt. schools generally covered here)

(iii) education as a part of an approved vocational education course;

Also, can have a look at serial 3 of same notification - GST exemption available for - Pure services provided to CG/SG.