For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The applicant is not engaged in providing services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. In fact, the applicant is engaged in providing services of repairs and maintenance of Mobile Toilets which is not covered in the entry "services by way of public conveniences'. As such, the exemption under Sl. No. 76 of the Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 is not admissible to the applicant.

Classification of service— In the instant case, the applicant has filed application for advance ruling in Form ARA-01 and submitted as under—

(1) That the applicant is engaged in business of providing works contract services.

(2) The applicant is engaged in work of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services. Also the applicant is providing the service of repairs and maintenance of JCBs and Mobile Toilets. All these works are directly done for Nagar Nigam Prayagraj, a local authority.

The applicant has sought advance ruling on following questions-

i. Whether providing the service of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services provided to Local Authorities would be covered by Sl. No. 3 of Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017, which states

“Pure Services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union Territory or local authority or a Government Authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution”

and would be deemed to be an exempt supply?

ii. Whether providing the service of repairs and maintenance of JCBs and Mobile Toilets to the Government and Local Authorities would be covered by Sl. No. 3 of Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 as mentioned in (i) above and would be deemed to be an exempt supply?

iii. Whether the above mentioned both the services in (i) and (ii) would be covered under Heading 9994 as per Serial No. 75 and 76 of the Notification No. 12/2017 Central Tax (Rate) dated June 28, 2017 as mentioned in (i) above and would attract NIL rate of tax and consequently an exempt supply?

Held that— The applicant is not engaged in providing services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. In fact, the applicant is engaged in providing services of repairs and maintenance of Mobile Toilets which is not covered in the entry "services by way of public conveniences'. As such, the exemption under Sl. No. 76 of the Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 is not admissible to the applicant.