Classification of services - rate of GST - providing security guards and housekeeping services to...

Classification of services - rate of GST - providing security guards and housekeeping services to Kuvempu University, Shivamogga - The Kuvempu University is an establishment of the State Government. Therefore, Kuvempu University is not liable to discharge tax under reverse charge basis. Hence the applicant is liable to discharge GST @ 18% on forward charge mechanism on the said supply of manpower services. - AAR .....

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