GST on Security Service by Govt to Govt Authority

By | January 13, 2018
(Last Updated On: January 13, 2018)

The Central Government provides Security service to a government authority, whether such services shall be taxable  under  GST ?

There is NIL GST on Following Services :-

Services by the Central Government, State Government, Union territory or local authority excluding the following services—

(a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;

(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(c) transport of goods or passengers; or

(d) any service, other than services covered under entries (a) to (c) above, provided to business entities.

[ Entry No 6 of NOTIFICATION NO. 12/2017 – CENTRAL TAX (RATE) /9/2017 Integrated Tax (Rate) DATED 28-6-2017 ]

GST is payable as the Service is not Exempt from GST


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