Sirs,
Whether security services rendered by a private security agency to an educational institution established by a regimental fund of the Armed Forces (ie their income is exempt from income tax u/s 10 (23AA) is exempt from GST.
The institute conducts a four year graduation course in Hotel Management to students of retired/serving Army personnel.
Please share circular/notification reference in this regard.
Thank you
Security Services for Armed Forces-Funded Institution Not GST Exempt Under Notification 12/2017-Central Tax (Rate) A query was raised about whether security services provided by a private agency to an educational institution, funded by a regimental fund of the Armed Forces and offering a four-year Hotel Management course, are exempt from GST. Responses clarified that such services are not exempt from GST as per Notification No. 12/2017-Central Tax (Rate), since the institution does not provide pre-school or up to higher secondary education. It was also discussed that if the security service provider is non-corporate and the institution is unregistered, GST must be paid under the Forward Charge Mechanism, not the Reverse Charge Mechanism. (AI Summary)
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