2025-VIL-50-AAR
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SGST Advance Ruling Authority

GST – Tamil Nadu AAR - Housekeeping Services, Government Authority - Applicant is a company engaged in the provision of environmental services including sanitation, toilet cleaning, cleaning and clearing, Gardening and Security services - Whether the "cleaning and sanitary services rendered under the head 'Housekeeping' services provided to Indian Institute of Information Technology, Design and Manufacturing (IIITDM) are exempted from GST liability – HELD - IIITDM, being an educational institution funded by the Ministry of Education, Government of India, does not fall within the definition of "Governmental Authority" as per the GST exemption notification. The definition requires the authority to be set up to carry out functions entrusted to a Municipality or Panchayat under the Constitution, which is not the case with IIITDM - The services provided by the Applicant are "housekeeping/cleaning services" and not "sanitation, water supply and solid waste management services" which are specifically exempted under the notification. Housekeeping services cannot be equated to the broader range of functions entrusted to the Government for public services - Further, the exemption under the GST law for "services provided to an educational institution by way of housekeeping" is applicable only for pre-school to higher secondary level institutions, and not for higher educational institutions like IIITDM - The housekeeping/cleaning services provided by the Applicant to IIITDM are not exempted from GST liability and the applicant cannot raise invoices without GST as per the request of IIITDM – Ordered accordingly
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