Use of Public and Private Toilet

Under the Goods and Services Tax (GST) regime in India, services provided by way of public conveniences—which include the provision of facilities such as bathrooms, washrooms, lavatories, urinals, or toilets—are exempt from GST.

Key Points:

• Exemption Status: These services fall under Heading 9994 (specifically Serial No. 76 of Notification No. 12/2017 – Central Tax (Rate)) and are subject to a NIL rate of GST.

• Applicability: This exemption applies to the use of such public facilities by the general public. Additionally, courts and authorities have clarified that license fees collected by contractors for the operation and maintenance of these public toilet facilities are also exempt from GST, as they are considered integral to providing public convenience.

• Clarification on Misinformation: There have been occasional viral social media claims suggesting that GST is levied on the use of public toilets (e.g., reports of ₹1 GST on a ₹5 charge). These reports have been consistently debunked by government authorities and fact-checkers as fake or misinterpretations.

Summary: There is no GST applicable on the use of public toilets or the service of providing public conveniences such as bathrooms and washrooms. Any charge levied for such use is not subject to GST.