AAR: ‘Waste management service’ supply to Municipal Corporation, exempt; TDS provisions consequently inapplicable

Jun 11,2019

West Bengal AAR holds that providing conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation (HMC) is exempt from the payment of GST under Sl. No. 3 of Notification No. 12/2017 - Central Tax (Rate) and corresponding State Notification No. 1344 – FT; Examining eligibility conditions under Sl. No. 3 or 3A of the Exemption Notification, observes that applicant satisfies the first condition as the ‘recipient is a ...

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