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2024 (2) TMI 709 - AAR - GSTClassification of services - services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments - services would fall under Chapter Heading 999433 of the SAC or not - registered dealer is liable to pay GST on the above services or not - rate of GST - Applicability of GST, as mentioned in the clause (X) under point (A) of the S. No. 742 of Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022 - HELD THAT - The Services of disposal and Treatment of Bio Medical Waste obtained from clinical establishments was exempted vide Entry No. 75 of Notification No. 12/2017-CT (Rate) dated 28.06.2017 - The said Entry No. 75 was omitted vide Notification No. 04/2022-CT (Rate) dated 13.07.2022 (effective from 18.07.2022). The service of disposal and treatment of Bio Medical Waste obtained from clinical establishment (9994) was made taxable vide Notification No. 03/2022-CT (Rate) dated 13.07.2022 (effective from 18.07.2022) by amending Notification No. 11/2017-CT (Rate) dated 28.06.2017. Thus, the services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments (9994) is taxable from 18.07.2022 and the rate leviable thereon is 12%.
Issues Involved:
1. Applicability of GST on disposal and treatment of Bio-Medical Waste obtained from clinical establishments. 2. Effective date for GST liability on the aforementioned services. 3. Applicable GST rate for the aforementioned services. Summary: Issue 1: Applicability of GST on Disposal and Treatment of Bio-Medical Waste The applicant, M/s Instromedix Waste Management Private Limited, sought an advance ruling on whether the services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments are liable to tax under Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022. The Authority for Advance Ruling (AAR) noted that these services were previously exempted under Entry No. 75 of Notification No. 12/2017-CT (Rate) dated 28.06.2017. However, this exemption was removed by Notification No. 04/2022-CT (Rate) dated 13.07.2022, making the services taxable under Entry No. 32(ia) of Notification No. 11/2017-CT (Rate) as amended by Notification No. 03/2022-CT (Rate) dated 13.07.2022. Issue 2: Effective Date for GST Liability The AAR determined that the services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments became taxable from 18.07.2022, the effective date of Notification No. 03/2022-CT (Rate). Issue 3: Applicable GST Rate The applicable GST rate for the services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments was set at 12% (CGST 6% and SGST 6%) as per Entry No. 32(ia) of Notification No. 11/2017-CT (Rate) as amended by Notification No. 03/2022-CT (Rate). Ruling: 1. The services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments are liable to tax under Notification No. 03/2022-CT (Rate) dated 13.07.2022. 2. The registered dealer is liable to pay GST on these services from 18.07.2022. 3. The rate of GST applicable to these services is 12% (CGST 6% and SGST 6%).
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