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Services of Solid Waste Management provided to Municipal Corporation are exempt under GST

June 11, 2019[2019] 106 109 (AAR - WEST BENGAL)

GST: Where applicant is providing conservancy/solid waste management service to conservancy department of Municipal Corporation, since applicant's service fell under Twelfth Schedule of Constitution of India which refers to public health, sanitation and solid waste management, said services is exempt under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017

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