Case Law Details
Case Name : In re Vinayak Singh (GST AAR West Bengal)
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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In re Vinayak Singh (GST AAR West Bengal)
GST not payable on supply of services of lifting/ removing of garbage accumulated from vats, dumping yards, containers to Howrah Municipal Corporation
The AAR, West Bengal in response to Application presented by Mr. Vinayak Singh (Applicant) [Order No. 14/WBAAR/2021-22 dated October 8, 2021]has issued an advance ruling that the Applicant engaged in providing conservancy/solid waste management services as well as garbage collection and dumping services to the Conservancy Department of the Howrah Municipal Corporation (“HMC”) is exempt from payment o...
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Author Bio
Sir, does this means that after Notification 16/2021-Central tax (Rate) which amended the table 3 and 3A, the instant AAR ruling is irrelevant? And Solid Waste Management services to Municipal Corporations are taxable under GST in view of another Andhra Pradesh AAR ruling in M/s Zigma Global Environ Solutions Pvt. Ltd. (ZGES) case.