Case Law Details
In re Instromedix Waste Management Private Limited (AAR Rajasthan)
The disposal and treatment of bio medical waste from clinical establishments have come under scrutiny for GST liability. In a recent ruling by the Authority for Advance Ruling (AAR) Rajasthan, the matter was thoroughly examined.
The AAR Rajasthan meticulously analyzed the statement of facts, supporting documents, oral and written submissions, and comments of the State Tax Authority. The key legal questions raised revolved around the taxability, effective date, and applicable rate of GST on these services.
Initially exempted under Entry No.75 of Notification No.12/2017-CT (Rate), the exemption was later omitted, making the service taxable under Notification No. 03/2022-Central Tax (Rate). The AAR clarified that disposal and treatment of bio medical waste from clinical establishments fall under Chapter Heading 9994 and are subject to a GST rate of 12% (CGST-6% and SGST-6%) effective from 18.07.2022.
The ruling by AAR Rajasthan provides clarity on the GST liability concerning the disposal and treatment of bio medical waste from clinical establishments. From 18.07.2022 onwards, these services are taxable at a rate of 12%. This decision not only establishes the taxability but also sets a precedent for similar cases.
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