The applicant’s supply to the Howrah Municipal Corporation for lifting and removing of daily garbage etc. accumulated from the vats, dumping yards, containers and other places on the roads, lanes and bye-lanes of HMC area is exempt from payment of tax vide entry serial number 3 of the Notification No. 12/2017 – Central Tax (Rate).
Classification of service— In the instant case, the applicant is stated to be 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.
The applicant seeks advance ruling on whether the above supply is exempted in terms of Sl No. 3 or 3A of Notification No. 12/2017 - Central Tax (Rate), and if so, whether the notifications regarding TDS are applicable in his case.
the functions entrusted to a municipality as listed in the Twelfth Schedule include the functions like sanitation conservancy and solid waste management. We are therefore of the view that the applicant's services to HMC is exempt under entry serial number 3 of the Exemption Notification.
As the applicant is making an exempt supply to the HMC, the provisions of Section 51 and, for that matter, the TDS Notifications do not apply to his supply.
Held that— The applicant’s supply to the Howrah Municipal Corporation for lifting and removing of daily garbage etc. accumulated from the vats, dumping yards, containers and other places on the roads, lanes and bye-lanes of HMC area is exempt from payment of tax vide entry serial number 3 of the Notification No. 12/2017 – Central Tax (Rate). As the applicant is making an exempt supply, the provisions of Section 51 in respect of tax deduction at source do not apply in the instant case.
The applicant’s supply to the Howrah Municipal Corporation for lifting and removing of daily garbage etc. accumulated from the vats, dumping yards, containers and other places on the roads, lanes and bye-lanes of HMC area is exempt from payment of tax vide entry serial number 3 of the Notification No. 12/2017 – Central Tax (Rate).
Classification of service— In the instant case, the applicant is stated to be 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.
The applicant seeks advance ruling on whether the above supply is exempted in terms of Sl No. 3 or 3A of Notification No. 12/2017 - Central Tax (Rate), and if so, whether the notifications regarding TDS are applicable in his case.
the functions entrusted to a municipality as listed in the Twelfth Schedule include the functions like sanitation conservancy and solid waste management. We are therefore of the view that the applicant's services to HMC is exempt under entry serial number 3 of the Exemption Notification.
As the applicant is making an exempt supply to the HMC, the provisions of Section 51 and, for that matter, the TDS Notifications do not apply to his supply.
Held that— The applicant’s supply to the Howrah Municipal Corporation for lifting and removing of daily garbage etc. accumulated from the vats, dumping yards, containers and other places on the roads, lanes and bye-lanes of HMC area is exempt from payment of tax vide entry serial number 3 of the Notification No. 12/2017 – Central Tax (Rate). As the applicant is making an exempt supply, the provisions of Section 51 in respect of tax deduction at source do not apply in the instant case.