Gst rate and sac

Respected sir,

What is the  GST tax rate  if the SEWERAGE cleaning, Repair and maintenance   service is provided to the municipality or local authority? and which SAC code apply.

is there is any exemption in this type of service if we provide to the municipality or local authority?

Thanking you
Replies (2)
Quick Summary
This discussion clarifies the GST rate and SAC code applicable to sewerage cleaning, repair, and maintenance services rendered to municipalities or local authorities. The relevant SAC code identified is 999411. It is suggested that these services may be exempt from GST under Section 11 of the CGST Act 2017 and relevant notifications.

SAC code for the said services shall be 999411 " sewerage and sewage tratment services". In my opinion these services are exempted from GST under Section 11 of CGST Act 2017 and Notification No. 12/2017- Central Tax Rate and further amendments there on.
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