GST not payable on supply of services of lifting/ removing of garbage accumulated from vats, dumping yards, containers to Howrah Municipal Corporation

Last updated: 29 November 2021

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An advance ruling has determined that services provided for lifting and removing garbage from vats, dumping yards, and containers to the Howrah Municipal Corporation are exempt from Goods and Services Tax (GST). The ruling clarifies that these services qualify as 'pure services' supplied to a local authority, fulfilling the conditions outlined in the Service Exemption Notification. Consequently, the supplier is not liable to pay GST on these specific services.

Court :
AAR, West Bengal

Brief :
The AAR, West Bengal in response to Application presented by Mr. Vinayak Singh ("the Applicant") [Order No. 14/WBAAR/2021-22 dated October 8, 2021] has issued an advance ruling that the Applicant engaged in providing conservancy/solid waste management services as well as garbage collection and dumping services to the Conservancy Department of the Howrah Municipal Corporation ("HMC") is exempt from payment of tax vide entry serial number 3 of the Notification No. 12/2017 – Central Tax (Rate) dated June 28, 2017 ("Service Exemption Notification"):

Citation :
rder No. 14/WBAAR/2021-22 dated October 8, 2021

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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