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GST - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Exemption from GST - supply made to HMC - conservancy/solid ...


Conservancy and waste management services to local authorities exempt from GST and TDS under GST not required.

November 3, 2021

Case Laws     GST     AAR

Exemption from GST - supply made to HMC - conservancy/solid waste management services as well as garbage collection and dumping services to the Conservancy Department - The applicant receives consideration only in respect of the quantity of the garbage lifted and removed. So, it may be inferred that the applicant's supply to HMC, which is a local authority as defined under section 2(69) of the GST Act, is a pure service. - The applicant's services to HMC is exempt - TDS under GST not required - AAR

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