2019 (2) TMI 921

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....ture, thermal power plant and many more. Questions on which Advance Ruling is sought:- The applicant M/s. Oscar Security & Fire Service is providing Man power services to Hospital cum General Medical College and State University (Education Institutions). In both education institutions they have raised service invoices with service tax from 01.04.2017 to 30.06.2017 and GST from 01.07.2018 onwards. Both the departments are saying that they are exempted as per GST notifications and Law. Accordingly one of the department issued us a letter stating that all medical education institutions are not liable to pay GST under section 9992 vide notification no. 12/2017 of dated 28.06.2017. Therefore, clarification is sought on the same in written con....

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....to pay GST on supply of such services. Record of Personal Hearing The applicant was afforded a personal hearing for 20.06.2018. The application seeking advance ruling was admitted being covered under section 97 (2) (b) of the CGST/HGST Act 2017. These present have specifically argued regarding the applicability of Sr. No. 66 Heading 9992 of notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 pertaining to institutions providing Medical and Higher Education. Discussion and finding of the authority To understand the question raised by the applicant it is imperative to have a reference to the relevant notifications. Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 and its corresponding notification No. 46/ST-2 Dt. 30....