2026-VIL-48-AAR
  1. Home
  2. 2026-VIL-48-AAR

SGST Advance Ruling Authority

GST – West Bengal AAR - Exemption under GST for conservancy services related to Municipal functions - Applicant provides services to the Howrah Municipal Corporation (HMC) for carrying segregated waste from the secondary transfer point to the designated dumpsite in a segregated manner using its own fuel-operated vehicles - Whether the conservancy services provided by the applicant to Municipal Corporation for carrying segregated waste from secondary transfer point to dumpsite in segregated manner with the help of own fuel operated vehicle are exempt from GST as the activities related to functions entrusted to a Municipality under Article 243W of the Constitution – HELD - The services provided by the applicant are "pure services" as they do not involve any works contract service or other composite supplies involving the supply of goods - The services are provided to a "local authority", i.e., the Howrah Municipal Corporation, which is covered under the definition of "local authority" in the CGST Act - The activities of the applicant are directly related to the functions entrusted to a Municipality under Article 243W of the Constitution, specifically the function of "public health, sanitation conservancy and solid waste management" under Entry 6 of the Twelfth Schedule. Therefore, the services provided by the applicant to HMC for carrying segregated waste from the secondary transfer point to the dumpsite qualify for exemption under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) - Ordered accordingly
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

Analysis of Union Budget 2026-27:
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?