GST exempt on Cleaning & Maintenance of Toilets At Bus Stations

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 An...