Exemption from GST or not - Pure service - contracts received ...

Solid waste management contracts for city corporations and municipalities exempt from GST u/s 2(69)(b) of CGST Act.

July 9, 2022

Case Laws GST AAR

Exemption from GST or not - Pure service - contracts received from various city corporations and a municipality towards Solid waste management - The service recipients are various Municipal Corporations which are all local authorities. As per Section 2 clause (69) sub- clause (b) of the CGST Act, 2017 'Municipality' as defined in clause (e) of article 243 P the Constitution is a local authority, hence the services are provided to 'Local Authority' and the criterion related to recipient is satisfied. - AAR

View Source

← Previous Next →

Exemption from GST or not - Pure service - contracts received ...

Solid waste management contracts for city corporations and municipalities exempt from GST u/s 2(69)(b) of CGST Act.

July 9, 2022

Case Laws GST AAR

You may also like:

Classification of supply of services - providing conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation - Being a...

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

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...

Classification of supply - Composite supply or not - The contract for supply of manpower for managing solid waste does not come under the definition of “Composite supply...

Exemption from GST - supply made to HMC - conservancy/solid waste management services as well as garbage collection and dumping services to the Conservancy Department -...

Definitions - Regulation 2 of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS) REGULATIONS, 2000 as amended

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

Exemption from GST or not - deduction of TDS while paying consideration for the supply conservancy/solid waste management service to the Howrah Municipal Corporation -...

Deduction of TDS u/s 51(1) of GST - supply conservancy/solid waste management service to the Municipal Corporation - Section 51(1) of the Act provides that the...

Deduction of TDS under GST - conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation - Pure services - As the...

Exempted supply or not - supply of services to Solid waste management, Garbage Collection, Disposal, Water Supply, Cleaning of Colony - Pure Services - Chhattisgarh...

The West Bengal Directorate of Commercial Taxes has issued clarifications on GST applicability for several services. Key determinations include: no GST on penal charges...

The service provided by the applicant for dredging and desilting Najafgarh Drain, as contracted by the Irrigation and Flood Control Department of the Government of...

Exemption from GST or not - supply of Security Services rendered to various sites of Municipal Corporations - The Municipal Corporations may also be involved in various...

Classification of services - Work Contract Services on Construction of Roads - Tax Rate to be charged by the sub-contractor to main contractor - In respect of...

Quick Updates: