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2022 (4) TMI 463 - AUTHORITY FOR ADVANCE RULING, WEST BENGALExemption from GST - pure services or not - Appointment of Medicare as a sub-contractor with the work of collection and disposal of bio-medical waste for the zones concerned - Applicability of entry Sl. No. 3 of Notification No. 12/2017 Central Tax dated 28/06/2017 and Sl. No 3 of Notification No. 12/2017 State Tax (Rate) dated 28/06/2017 to contractor and sub-contractor of the applicant or not - Entry Number 75 of Notification No. 12/2017 Central Tax (Rate) dated 28/06/2017 and Entry No 75 of Notification No. 12/2017 State Tax (Rate) dated 28/06/2017 are applicable to the sub-contractor of the applicant or not. Whether the provisions of Entry Number 3 of Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 and Entry No 3 of Notification No. 12/2017 State Tax (Rate) dated 28/06/2017 are applicable to the applicant or not? - HELD THAT:- In the instant case, the applicant has entered into the agreement with State Government for the collection and disposal of bio- medical waste from various clinical establishments and for which, State Government is liable to pay the consideration to the applicant. So, there can be no dispute that the applicant is supplying the services to State Government. In fact, the applicant himself has admitted the same - since Medicare raises invoices on the applicant for the work done by it as a sub- contractor and the applicant is liable to pay the consideration to Medicare, admittedly it is a supply by the sub-contractor to main contractor i.e., supply of services by Medicare to the applicant. The functions entrusted to a Panchayat as listed in the Eleventh Schedule include the functions like ‘Health and sanitation, including hospitals, primary health centres and dispensaries’. Further, the functions entrusted to a municipality as listed in the Twelfth Schedule includes ‘Public health, sanitation conservancy and solid waste management’. According to Cambridge Dictionary, ‘sanitation’ means “the systems for taking dirty water and other waste products away from buildings in order to protect people’s health”. Further, ‘sanitation and similar services’ (Group: 99945) falls under Heading 9994: Sewage and waste collection, treatment and disposal and other environmental protection services. Furthermore, Government of West Bengal floated the Request for proposal (RfP) for selection of Common Bio Medical Waste Treatment Facility (‘CBMWTF’) Operators for Public Health Facilities in West Bengal. The services provided by the applicant for the collection and disposal of bio- medical waste from various clinical establishments is found to be a matter as listed in the Eleventh and/or Twelfth Schedule in relation to functions entrusted to a Panchayat under article 243G and/or to a municipality under article 243W of the Constitution of India. Whether the provisions of Entry Number 3 of Notification No. 12/2017 Central Tax(Rate) dated 28/06/2017 and Entry No 3 of Notification No. 12/2017 State Tax (Rate) dated 28/06/2017 are applicable to the sub-contractor of the applicant or not? - Whether the provisions of Entry Number 75 of Notification No. 12/2017 Central Tax (Rate) dated 28/06/2017 and Entry No 75 of Notification No. 12/2017 State Tax (Rate) dated 28/06/2017 are applicable to the sub-contractor of the applicant or not? - HELD THAT:- No ruling can be given these questions since the applicant is recipient of services in respect of supplies involved in the these questions.
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