GST not payable on supply of services of lifting/ removing of garbage accumulated from vats, dumping yards, containers to Howrah Municipal Corporation
Last updated: 29 November 2021
Court :
AAR, West Bengal
Brief :
The AAR, West Bengal in response to Application presented by Mr. Vinayak Singh ("the Applicant") [Order No. 14/WBAAR/2021-22 dated October 8, 2021] has issued an advance ruling that the Applicant engaged in providing conservancy/solid waste management services as well as garbage collection and dumping services to the Conservancy Department of the Howrah Municipal Corporation ("HMC") is exempt from payment of tax vide entry serial number 3 of the Notification No. 12/2017 – Central Tax (Rate) dated June 28, 2017 ("Service Exemption Notification"):
Citation :
rder No. 14/WBAAR/2021-22 dated October 8, 2021
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Bimal Jain
Published in GST
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