Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Exempt service or not - conservancy service - pure services or ...


Waste Disposal Services Classified as Pure Service: No Transfer of Goods Involved in Execution.

December 5, 2020

Case Laws     GST     AAR

Exempt service or not - conservancy service - pure services or not - The applicant performs waste disposal activities by engaging garbage lifting vehicles and other cleaning equipment. There is, however, no reference to any supply of goods in the course of executing the work. The vehicles used and the fuel consumed and the machinery used do not result in any transfer of property in goods to the recipient. Based on the above documents, it may, therefore, be concluded that the applicant’s supply to the recipient is a pure service. - AAR

View Source

 


 

You may also like:

  1. The AAR determined that services provided by the applicant for maintaining micro-compost centers and processing wet waste for Greater Chennai Corporation are...

  2. Classification of the services - bio-mining and waste remediation services - The AAR ruled that the services were classified under SAC 9994, which encompasses sewage and...

  3. CENVAT credit - input service - services of disposal of effluents arising during the course of manufacture - CENVAT credit of service tax paid on the activity of waste...

  4. Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

  5. Exemption from GST - pure services or not - The term ‘pure services’ has not been defined under the Act. However, a bare reading of the description of services as...

  6. Exemption from GST - Pure services - Project Development Service (i.e. Detailed Project Report Service/Beneficiary Document Preparation) and Project Management...

  7. Classification of services - services provided by main contractors - pure services or not - Project Development Service and Project Management Consultancy services...

  8. Classification of services - pure services or not - Project Development Service - the Services rendered by the appellant to the State Urban Development Agency, Uttar...

  9. Classification of services - Benefit of exemption from GST - pure services or not - solid waste management service provided by the applicant to Notified Area Authority,...

  10. Industrial Construction Service - Works Contract Services - benefit of abatement - The levy of service tax on CICS/CCS would be applicable only in case of pure service...

  11. Exemption from GST - pure services or not - Project Development Service provided by the applicant to the recipient under the Contract from District Urban Development...

  12. Classification of services - pure services or not - Architectural Consultancy Service provided by the applicant to Surat Municipal Corporation for construction of SMIMER...

  13. Classification of services - pure agent services or not - supervisory charges - The applicant indubitably is pure agent of the recipient FCI. The applicant is involved...

  14. Classification of services - The activity undertaken by the applicant is waste treatment/processing of wet waste provided by GCC and maintenance of the designated Micro...

  15. Taxability of supply - services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments - The AAR ruled that the services of disposal and...

 

Quick Updates:Latest Updates