Page 124 - GSTL_16 April 2020_Vol 35_Part 3

338 GST LAW TIMES [ Vol. 35
 Their argument is based on one of the very recent advance ruling
passed by west Bengal authority dated 9-9-2019 vide Order No.
21/WBAAR/2019-20 in the case of Altabur Rahman Mollah [2019 (29)
G.S.T.L. 65 (A.A.R. - GST)] carrying business in the trade name of
M/s. Reliable Hospitality service. The said Reliable Hospitality ser-
vices provides services similar to the services provided by PHFMS
namely :-
(1) Mechanised and automated cleaning of the Hospital premises
including the toilets.
(2) Mechanised and automated cleaning of the different parts of
the academic and hostel area including the toilets.
(3) Manual cleaning of different parts of the campus of the insti-
tute. The applicant also supplies cleaning materials incidental
or auxiliary to provisioning the cleaning services.
(4) Security services etc.
All the above said services are provided to State Government run
hospitals which are located in the municipalities. As per the ad-
vance ruling authority order in the above said case the activities,
functions and services mentioned as per the applicant does not fall
under any of the activities covered either under Eleventh Schedule
or Twelfth Schedule of the Constitution. As per the order of ad-
vance ruling the applicant is not providing health services to any
hospitals and that the scope of sanitation and similar services as
classified under SAC 99945 includes the words cleaning and sweep-
ing but these services are limited to cleaning and sweeping of roads
and streets and not hospitals. Hence the services provided by the
said applicant are not to be treated as sanitation services under the
GST Act. Hence the supplies by the applicant is not qualified for ex-
emption under Sl. No. 3/3A of the exemption Notification 12/2017
read along with amendment made in 2/2018. Further the Advance
ruling authority has stated that the exemption is extended to pan-
chayat and municipalities and not to private parties. Here the appli-
cant is a private party and does not qualify for the exemption.
 As per West Bengal Advance Ruling Order No. 21/WBAAR/2019-
20, dated 9-9-2019 the services provided PHFMS does not fall under
3/3A of the exemption notification under GST.
 As per Haryana Advance Ruling Order No. HAR/HAAR/R/2018-
19/01 [2019 (22) G.S.T.L. 132 (A.A.R. - GST)] Manpower services to
hospitals cum-general medical colleges do not qualify for exemp-
tion under Sr. No. 66 of the Notification 12/2017-Central Tax (Rate),
dated 28-6-2017.
 As per the Advanced Ruling Order No. 38/WBAAR/2018-19, dated
28-1-2019 [2019 (21) G.S.T.L. 279 (A.A.R. - GST)], benefit of exemp-
tion from the payment of GST is not available under Notification
12/2017-C.T. (Rate), dated 28-6-2017 and WB Government Gazette
Notification - 1136FT, dated 28th June, 2017 as amended for the
supply of security services and the bundle of service described as
“Scavenging Services”.

GST LAW TIMES  16th April 2020  244