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TMI Blog2024 (2) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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%. - MAHIPAL SINGH MAHESH KUMAR GOWLA, MEMBER Present for the applicant : Shri Abhay Gangwal, CA Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the GST Act The issue raised by M/s Instromedix Waste Management Privat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated the 28.06.2011, as detailed below. S.No. Chapter Heading /Sub-Heading Description of Goods CGST rate (1) (2) (3) (4) 32(i) 9994 Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6% 32(ia) 9994 Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. 6% 32(ii) 9994 Sewage and waste collection, treatment and disposal and other environmental protection services, other than (i) and (ia) above. 6% Inserted by Notification (w.e.f. 18.07.2022) 4. The assessee seeks advance ruling on the coverage of the services covered under SAC 999432-Non-hazardous waste treatment and disposal services under Notification No. 11/2017-Central Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #2348;ाबत जयपुर नगर निगम से अनुबन्ध की प्रति पेश की गयी | एवं साथ ही (INSTROMEDIX (INDIA) PVT LTD. (Seller)) एवं उनके (INSTROMEDIX WASTE MANAGEMENT PRIVATE LIMITED (purchaser) BUSINESS TRANSFER AGREEMENT की प्रति भी पेश की गयी जिसमे (INSTROMEDIX (INDIA) PVT LTD. (Seller) के CTF Division (mean business division of Seller engege in the business of Treatment of Bio-medical waste at its existing unit at Jaipur') transaction (mean the slae of CTF division by the seller to the purchaser as a going concern for the lump sum consideration on a slump sale basis, as contemplated in MOU Slump Sell and this Agreement.) अनुबन्ध दिनांक 30.11.2020 स ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; आंशिक प्रतियाँ पेश की, जिसमे invoice no.IWMPL/JPR/1555, DATED 01-11-2023 प्रश्नकर्ता करदाता मैसर्स INSTROMEDIX WASTE MANAGEMENT PRIVATE LIMITED GSTIN 08AAECH5757Q1Z द्वारा नारायण मल्टीस्पेशियलिटी हॉस्पिटल को Service Income (JPR)(GST) service charges for the Receptions/Treatment Disposal of Bio Medical Waste (HSN Code 999433) दर्शाकर CGST 6 प्रतिशत चार्ज कर जारी किया गया है | इस प्रकार प्राइवे&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MEDIX (INDIA) PVT. LTD. GSTIN 08AACI1478H1ZK द्वारा बिलिंग की जा रही है | (प्रश्नकर्ता करदाता द्वारा करदाता मैसर्स INSTROMEDIX (INDIA) PVT. LTD. एवं GOVT SAWAI MAN SINGH HOSPITAL Contractual Agreement की प्रति भी पेश की गई है |) इसी प्रकार invoice no. IWMPL/JJN22/732, DATED 31-03-2023 प्रश्नकर्ता करदाता मैसर्स INSTROMEDIX WASTE MANAGEMENT PRIVATE LIMITED GSTIN 08AAECH5757Q1ZS द्वारा करदाता INSTROMEDIX (INDIA) PVT. LTD. GSTIN 08AACI1478H1ZK को Service Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 367;प्पड़ी नियमानुसार है: Q. I Whether the Services of disposal and Treatment of Bio Medical Waste Obtained from clinical establishments is liable to tax under the point(A) clause(X) inserted by the notification S.NO. 142 | No. 03/2022-Central Tax (Rate) dated 13 th July 2022 by the Ministry of Finance. Ans. 1 Government of India, Ministry of Finance (Department of Revenue) Notification No. 12/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 Sl. No. 75 पर मेडिकल वेस्ट ट्रीटमेंट सर्विसेस बाबत Heading 9994 पर कर दर शून्य दर्शाकर निम्नानुसार एंट्री वर्णित थी: Sl.No. Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;शोधन हुये क्रम संख्या 32 पर निम्नानुसार नई एंट्री (32 ia) को प्रभावी दिनांक 18.07.2022 से निम्नानुसार जोड़ा गया है:- (X) against serial number 32, in column (3), - (a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: - Description of Services Rate (per cent.) (3) (4) (5) (ia) Services by way of treatment or disposal of or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. 6 ; यहा ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2352;तिशत से करयोग्य किया गया है | पूर्व की करमुक्त एंट्री को उक्त अधिसूचना से विलोपित कर दिए जाने के कारण अब अधिसूचना क्रमांक 12/2017 कि विलोपित एंट्री सामान्य कर दर (9 प्रतिशत) से करयोग्य हो गई है |. Q.2 I f yes, from which date, the Registered Dealer is liable to pay GST Liability on above services ? Ans. 2 G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shment by way of treatment or disposal of bio-medical waste or the processes incidental thereto. कर दर 6% प्रतिशत दिनांक 18.07.2022 से प्रभावी से करयोग्य है | F. FINDINGS ANALYSIS CONCLUSION: 1) We have carefully examined the statement of facts, supporting documents filed by the Applicant along with application, oral and written submissions made at the time of personal hearing and comments of State Tax Authority. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. 2) The question of Law raised by the applicant is as under- (i) Whether the services of disposal and treatment of Bio Medical Waste obtained from clinical establishments is liable to tax under Notification No. 03/2022-CT(Rate) dated 13.07.2022. (ii) If yes, from which date, the Registered Dealer is liable to pay GST Liability on above services? (iii) If yes, what is the Rate of GST at which Liability of GST i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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