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2024 (2) TMI 709 - AUTHORITY FOR ADVANCE RULING, RAJASTHANClassification of services - services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments - services would fall under Chapter Heading 999433 of the SAC or not - registered dealer is liable to pay GST on the above services or not - rate of GST - Applicability of GST, as mentioned in the clause (X) under point (A) of the S. No. 742 of Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022 - HELD THAT:- The Services of disposal and Treatment of Bio Medical Waste obtained from clinical establishments was exempted vide Entry No. 75 of Notification No. 12/2017-CT (Rate) dated 28.06.2017 - The said Entry No. 75 was omitted vide Notification No. 04/2022-CT (Rate) dated 13.07.2022 (effective from 18.07.2022). The service of disposal and treatment of Bio Medical Waste obtained from clinical establishment (9994) was made taxable vide Notification No. 03/2022-CT (Rate) dated 13.07.2022 (effective from 18.07.2022) by amending Notification No. 11/2017-CT (Rate) dated 28.06.2017. Thus, the services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments (9994) is taxable from 18.07.2022 and the rate leviable thereon is 12%.
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