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
Related Topic on GST
Topic | Click Link |
GST Acts | Central GST Act and States GST Acts |
GST Rules | GST Rules |
GST Forms | GST Forms |
GST Rates | GST Rates |
GST Notifications | GST Act Notifications |
GST Circulars | GST Circulars |
GST Judgments | GST Judgments |
GST Press Release | GST Press Release |
GST Books | Best Books on GST in India |
GST Commentary | Topic wise Commentary on GST Act of India |
GST You Tube Channel | TaxHeal You Tube Channel |
GST Online Course | Join GST online Course |