9911796707
TMI Blog2019 (12) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant, stated to be a registered society providing security services and scavenging services to various hospitals under the State Government, seeks a ruling on whether it is liable to pay GST on the portion of the pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minimum wages stipulated by the State Government from time to time. 2.3 The Applicant accordingly claims the minimum wages, employer's portion of EPF, ESI etc. on its bill for monthly charges and charges GST on the gross amount, including the security charges. In its Memo No. HF/O/MS/273/W-148/2015 dated 28/10/2016, Health & Family Welfare Department of the State Government directs that the contractual security personnel be paid Bonus @ 8.33% once in a year. The Applicant, therefore, makes separate bill for claiming the Bonus amount. No GST, however, is charged on such Bonus bills. 3. Observations & Findings of the Authority 3.1 The Applicant classifies its service under SAC 998525. It includes providing protective services through h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is apparently ready to bear that liability. Such an agreement, however, does not create a master and servant relationship between the recipient of the service and the security personnel [Security Agencies Association vs Union of India; (2013) 58 VST 295 (Kerala)] = 2013 (2) TMI 356 - KERALA HIGH COURT. Payment received from the recipient on account of the bonus paid or payable to the persons deployed as security personnel is not, therefore, guided by Para 1 of Schedule III. 3.4 The Applicant is, therefore, liable to pay GST on the portion of the payment received on account of the bonus paid or payable to the persons it deploys as security personnel. Based on the above discussion we rule as under. RULING The Applicant is liable to pay GS ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
