GST taxability on waste collection on behalf of local authority on contract

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Dear Expert,
What is the taxability on the Services of door to door waste collection and Management and segregation & Disposal of collected waste, Road cleaning etc done by a person on the contract basis on behalf of the local authorities like Nagar panchayat, Nagar parishad, Muncipalty, municipal corporation etc.? Is it fall under chapter 99 Pure services? What is the HSN code used for this services?
Please reply.
Replies (1)
The services rendered by the person os in relation to a function entrusted to the Municipality under Article 243W of the Constitution and are provided to a local authority.
such services are exempt from GST.


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