AAR: Security services provided to Visvesvaraya National Institute of Technology (VNIT), liable to GST

Maharashtra AAR holds that security services provided to Visvesvaraya National Institute of Technology (VNIT), established under scheme sponsored by Govt. of India & Maharashtra and holding a Deemed University status under University Grants Commission Act, 1956 (UGC), will be liable to GST as per proviso to Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate); Finds that since VNIT is a technical institute engaged in imparting education as a part of curriculum for ob...