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TMI Blog2020 (2) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... noteworthy to mention here that the applicant is not engaged in providing services by way of pre-school education and education up to higher secondary school or equivalent. - Order No. STC/AAR/04/2019-Raipur - - - Dated:- 24-9-2019 - Smt. Kalpana Tiwari, Member (State Tax) and Shri Rajesh Kumar Singh, Member (Central Tax) ORDER Proceedings : The applicant Hemchand Yadav Vishwavidyalaya. Durg (C.G.) (GSTIN-22AAAJH0647Q1DD) has filed the application U/s 97 of the Chhattisgarh Goods and Services Tax Act, 2017 requesting advance ruling regarding applicability of GST under Notification No. 29/2018-Central Tax (Rate), dated 31-12-2018 on service provider for providing security service to University. 2. Facts of the case :- (I) The applicant hereinafter referred to as Hemchand Yadav Vishwavidyalaya, Durg (C.G.) (GSTIN- 22AAAJH0647Q1DD) had invited a tender on 30-1-2019 for providing security services to their University. (II) Eight firms had quoted their bids for providing security services. All the firms had quoted their financial bid rates along with 18% GST except one firm named M/s. Ex-Man Security Service. Bilaspur (C.G.) which had quoted its financial b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices provided to University is not exempt from GST and accordingly the security service provider firms should include GST in their bills. 4. Personal Hearing :- Keeping with the established principles of natural justice, personal hearing in the matter was extended to the authorized representative of the applicant and accordingly, Shri H.S. Baghel (Dealing Assistant) and Ms. B. Jyoti (Dealing Assistant), Account Section of the University appeared before us for hearing on 23-8-2019 and reiterated their contention. They also furnished a written submission dated 23-8-2019 which has been taken on record. The applicant reiterated their contention and desired clarification regarding applicability of GST on their service providers for providing security service to the university in terms of GST Notification No. 29/2018-Central Tax (Rate), dated 31-12-2018, it was their contention that the above notification has a proviso which says that the services provided to the department of government, local authorities, government agencies which are registered u/ s 51 for the purpose of deducting tax and not for making taxable supplies are exempt from the payment of GST. They submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or till 24-6-2019 and is registered both as a Tax Deductor and as a normal Taxpayer after 24-6-2019. 5.5 Reverse Charge : Reverse Charge has been defined u/s 2(98) of CGGST Act, 2017 and means the liability to pay tax by the recipient of supply of Goods or Services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of Section 9, or under sub-section (3) or sub-section (4) of Section 5 of the Act. 5.6 Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 : As per Serial No. 66 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 the supply in respect of Heading 9992 is exempt viz. the Intra-State supply of Services to /by an educational institution mentioned in the table to the said notification as below - The services piovided - (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of (i) Transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services perform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for making a taxable supply of goods or services; or (ii) a registered person paying tax under Section 10 of the said Act. Any person other than a body corporate A registered person, located in the taxable territory. 5.8 Report of Jurisdictional Circle Officer : In response to the Letter No. 7791, dated 9-7-2019 issued by this office, the concerned jurisdictional officer vide Letter No. 1448, dated 2-8-2019 submitted the report regarding its perspective on the above issue and for the sake of brevity the same is reproduced hereunder :- REPORT This report is with reference to the application for advance ruling received from Hemchand Yadav Vishwavidyalaya Durg whereby the applicant sought advance ruling on whether GST Notification No. 29/2018 is Applicable on Service provider for providing security services to university. Furthermore Notification No. 29/2018-Central Tax (Rate), dated 31-12-2018 is issued under sub-section (3) of Section 9 of CGST on which liability to pay tax under reverse charge basis on certain specified supplies of services lies with the recipient of services. Relevant part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reverse Charge Basis. 5.9 Conclusion : Thus from the facts and circumstances of the issue in hand we come to the considered conclusion that the applicant being only registered as a Tax deductor under Section 51 of the CGST and CGGST Act holding GSTIN- 22AAAJH0647Q1DD till 24-6-2019 and having no other GSTIN as supplier of goods or services, would not be liable for GST under reverse charge, in view of the exclusions as stipulated under proviso to Notification No. 29/2013-Central Tax (Rate), dated 31-12-2018. The liability to GST in such case would be with the service provider viz. the security agency under Forward charge. However with effect from 25-6-2019. the applicant having been registered as a regular dealer and normal taxpayer, holding another GSTIN-22AAAJH0647Q1Z4, would be liable to GST under Reverse charge being the recipient of supply of Goods or Services or both under sub-section (3) or sub-section (4) of Section 9, or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act. It is also noteworthy to mention here that the applicant is not engaged in providing services by way of pre-school education and education up to highe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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