Bio-medical waste disposal services by treatment facilities for hospitals and clinics are exempt from service tax under Notification No. 25/2012.
Services provided by operators of the Common Bio-medical Waste Treatment Facility to clinical establishments, such as hospitals and diagnostic centers, are exempt from service tax. This exemption applies to the treatment or disposal of bio-medical waste, including processes incidental to these activities, as outlined in Notification No. 25/2012 and amended by Notification No. 6/2014. The exemption aims to alleviate the tax burden on operators managing the disposal of items like syringes and waste cotton, which are routinely generated by healthcare facilities.
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