No GST on Conservancy Services Provided to Municipality as Activity Falls Under Twelfth Schedule

In re Hari Narayan Singh (GST AAR West Bengal) The Applicant, a registered proprietorship firm, provides conservancy services to the Howrah Municipal Corporation (HMC) involving the collection and transportation of segregated waste from secondary transfer points to designated dumpsites using its own fuel-operated vehicles. The Applicant sought an advance ruling on whether such services are exempt under Notification No. 12/2017 – State Tax (Rate), particularly under Sl. Nos. 3, 3A, or 4, as activities relating to functions entrusted to a Municipality under Article 243W of the Constitution. Th...