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Security, cleaning and sweeping services provided to government hospitals are taxable under GST

September 12, 2019[2019] 109 154 (AAR - WEST BENGAL)

GST : Cleaning of hospital premises is not classified under 'sanitation or similar service' classified under Heading No. 99945 and is not exempt from GST as per Notification No.12/2017 - Central Tax (Rate), dated 28-6-2017

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