Public Toilet cleaning service under GST or Exempted?

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23 Points Joined July 2017
If a contractor got tender from State Government and doing public toilet cleaning work and bill provided as an exempted service. Is it under exemption or GST service? pls suggest along with sections also
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On 24 October 2024 at 18:11 Report
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Master in Accounts & high court Advocate
9434 Points Joined December 2011

According to the GST Act, public toilet cleaning services are exempt from GST.

Here are the relevant sections: -

 Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017, exempted "services by way of maintenance or repair of public toilets" from GST. - Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) specifies "Public Toilet" as a "Public Facility" eligible for exemption. - Section 2(47) of the CGST Act defines "exempt supply" as a supply of goods or services that is not taxable under this Act.

Since the contractor is providing public toilet cleaning services, which are exempt from GST, they are not required to charge GST on their bills. 

However, they should still register for GST if their annual turnover exceeds the threshold limit (currently ₹40 lakhs). 

Please note that if the contractor is providing additional services like construction or renovation of public toilets, those services may be taxable under GST. 

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On 24 October 2024 at 18:37
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Master in Accounts & high court Advocate
9434 Points Joined December 2011

According to the GST Act, public toilet cleaning services are exempt from GST.

Here are the relevant sections: -

 Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017, exempted "services by way of maintenance or repair of public toilets" from GST. - Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) specifies "Public Toilet" as a "Public Facility" eligible for exemption. - Section 2(47) of the CGST Act defines "exempt supply" as a supply of goods or services that is not taxable under this Act.

Since the contractor is providing public toilet cleaning services, which are exempt from GST, they are not required to charge GST on their bills. 

However, they should still register for GST if their annual turnover exceeds the threshold limit (currently ₹40 lakhs). 

Please note that if the contractor is providing additional services like construction or renovation of public toilets, those services may be taxable under GST. 

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On 24 October 2024 at 18:37
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23 Points Joined July 2017
Thanks you so much for your information 🙏
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On 24 October 2024 at 18:54
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8 Points Joined August 2025

Kindly tell which gst code would be filled for this public toilet cleaning service 

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On 11 August 2025 at 00:36
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8 Points Joined August 2025

What is the Gst code for this service 

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On 11 August 2025 at 00:37
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8 Points Joined August 2025

Gst code for such service to govt institute/ organization 

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On 11 August 2025 at 00:38
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8 Points Joined August 2025

Gst code for such service to govt institute/ organization 

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On 11 August 2025 at 00:38


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