AAR: Exempts ‘conservancy/solid waste’ services provided to a Municipal Corporation

Jun 28,2019

West Bengal AAR holds that Applicant’s service of providing conservancy/solid waste to Bally Municipal Corporation (merged with Howrah Municipal Corporation) is exempt from the payment of GST under Sl No. 3 of Notification No. 1212017 - Central Tax (Rate) dated June 28, 2017; As the applicant is making an ‘exempt supply’, the provisions of section 51 and, for that matter, Notification No.50/2018 - Central Tax dated 1310912018 (corresponding State Notification No. 1...

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