Public Toilet cleaning service under GST or Exempted?

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. 

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. 

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

What is the Gst code for this service 

Gst code for such service to govt institute/ organization 

Gst code for such service to govt institute/ organization 

This kind of service is generally taxable under GST unless it falls under a specific exemption for sanitation services provided to the government. You may want to check the latest GST notifications for clarification. Interestingly, even in commercial cleaning, many contractors are now switching to automated tools like self emptying robot vacuum and mop systems for efficiency—but the GST treatment still depends on the service category, not the tools used.