Solid waste conservancy Services to Municipality exempt from GST & TDS not deductible

In re Mahendra Roy (GST AAR West Bengal)

Whether solid waste conservancy is an exempt supply and whether TDS is payable

The Applicant’s supply to the Howrah Municipal Corporation, as described in para 3.5, is exempt from the payment of GST under SI No. 3 of Notification No. 12/2017 — Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136

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