Case Law Details
Rajeev Yuvajana Sangham Vs State of AP (Andhra Pradesh High Court)
HC held that demand of GST on monthly license fee paid by the petitioner for the work contract of maintenance of public toilets at bus station is illegal and improper.
A perusal of the Notification, dated 28.06.2017, (Notification No.12/2017-Central Tax (Rate)), would show that Heading 9994 relates to “Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets” and the rate of tax against the said heading is shown as “nil”. Similarly, the Government of Andhra Pradesh, vide G.O.Ms.No.588, dated 12.12.2017, issued similar notification exempting payment of tax for the services rendered by such Agency.
As these two notifications are still in force and no notification is issued modifying or overriding the same, we feel that the writ petition deserves to be allowed.
Accordingly, this Writ Petition is allowed, declaring the action of the respondents in demanding C.G.S.T. and A.P.G.S.T. at the rate of 9% each on the monthly license fee paid by the petitioner for the work contract of maintenance of toilets at respondent No.4 bus station as illegal and improper.
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