2025-VIL-176-AAR
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SGST Advance Ruling Authority

GST – Andhra Pradesh AAR - Public Toilet Maintenance, Exemption to License Fees - Applicant owns bus stands and provides public toilet facilities at these stands. The Applicant grants licenses to third-party contractors to maintain and operate these public toilets, with the contractors collecting user fees from the public and paying a monthly license fee to the Applicant - Whether the license fees paid by the contractors to the Applicant are exempt from GST under Sl. No. 76 of Notification No. 12/2017-Central Tax (Rate), which exempts "Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets" - HELD - The applicant is granting licenses to third-party contractors for operating and maintaining toilet blocks within bus stations. While the contractors undertake the cleaning, maintenance, and day-to-day operations, the role of the Applicant is pivotal in facilitating public convenience. By granting licenses, the Applicant ensures that these public toilet facilities remain functional, accessible, and hygienic for the public - The license fee collected by the Applicant is directly linked to enabling public access to toilet facilities and ensuring that the services of public convenience are available to passengers - the license fees collected by the applicant from contractors for operation and maintenance of public toilets is exempt from GST under Sl. No. 76 of Notification No. 12/2017–CT(Rate) – Ordered accordingly
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