Cleaning and housekeeping services provided to railways aren’t exempt from GST: AAR (New Delhi)

The issue for decision in this case is whether the cleaning services rendered by the applicant ( VPSSR Facilities) to Northern Railways are exempted from payment of GST under S. No. 3 of the Notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017, and parallel notifications of CGST and SGST, which covers Pure Services (excluding works contract service or other composite supplies involving…