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Public Toilet cleaning service under GST or Exempted?

karthi keyan (23 Points)

24 October 2024

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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Rama chary Rachakonda (Master in Accounts & high court Advocate) (8613 Points)
Replied 24 October 2024

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.

Rama chary Rachakonda (Master in Accounts & high court Advocate) (8613 Points)
Replied 24 October 2024

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.

karthi keyan (23 Points)
Replied 24 October 2024

Thanks you so much for your information 🙏

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