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

June 12, 2019[2019] 106 taxmann.com 109 (AAR - WEST BENGAL)
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GST : Where applicant is providing conservancy/solid waste management service to Conservancy Department of Municipal Corporation, since applicant's supply to MC is a function mentioned under Sl. No. 6 of the Twelfth Schedule, i.e., public health, sanitation, conservancy and solid waste management, applicant's supply of solid waste management services to Municipal Corporation is exempt from payment of GST under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017

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