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    <title>2025 (5) TMI 1099 - AUTHORITY FOR ADVANCE RULING, TAMILNADU</title>
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    <description>The AAR, Tamil Nadu ruled that housekeeping services provided to IIITDM Kancheepuram are not exempt from GST. The authority distinguished between housekeeping services (cleaning, gardening, security) and sanitation/solid waste management services. IIITDM does not qualify as a governmental authority under the exemption notification, and the services provided cannot be equated to constitutional functions of municipalities/panchayats. The applicant cannot lawfully raise invoices without GST for these services.</description>
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      <description>The AAR, Tamil Nadu ruled that housekeeping services provided to IIITDM Kancheepuram are not exempt from GST. The authority distinguished between housekeeping services (cleaning, gardening, security) and sanitation/solid waste management services. IIITDM does not qualify as a governmental authority under the exemption notification, and the services provided cannot be equated to constitutional functions of municipalities/panchayats. The applicant cannot lawfully raise invoices without GST for these services.</description>
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