AAR: Amount received from Govt. Hospital towards bonus payment to security personnel, taxable

West Bengal AAR holds that the applicant, providing security & scavenging services to various Govt. Hospitals, shall be liable to pay GST on the portion of payment received on account of bonus paid or payable to the persons it deploys as security personnel; Observes the applicant is engaged in providing protective services through hired personnel to ensure the safety of people or property by guarding them against fire, theft, vandalism or illegal entry by providing a spec...