https://www.taxtmi.com/caselaws?id=403705 The applicant was providing manpower services to a university for security and housekeeping. The services were classified under SAC 99851 for employment services. The GST rate applicable was determined to be 18% (9% CGST + 9% KGST). The applicant was not eligible for exemptions under specific notifications related to services provided to government entities or educational institutions. The reverse charge mechanism was found inapplicable as the university was not liable for tax under reverse charge. Ultimately, the applicant was required to discharge GST at 18% on a forward charge basis for the services provided. en-us Fri, 29 Jan 2021 00:00:00 +0530 Mon, 31 May 2021 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403705 The applicant was providing manpower services to a university for security and housekeeping. The services were classified under SAC 99851 for employment services. The GST rate applicable was determined to be 18% (9% CGST + 9% KGST). The applicant was not eligible for exemptions under specific notifications related to services provided to government entities or educational institutions. The reverse charge mechanism was found inapplicable as the university was not liable for tax under reverse charge. Ultimately, the applicant was required to discharge GST at 18% on a forward charge basis for the services provided. Case-Laws GST Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403705