AAR: Supply of security, cleaning, housekeeping and sweeping services to Govt. hospital not exempt

West Bengal AAR denies exemption from payment of GST to the applicant engaged in supply of facility management services such as security, cleaning, housekeeping and sweeping services to various Central/State Government hospitals under Notification No. 12/2017 –CT (Rate) dated June 28,2017; Finds that applicant’s service does not fall within the ambit of the phrase “in relation to any function” as applied in Sr. No. 3 and 3A of the Exemption Notification nor is a funct...