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Exemption from GST - services provided by the applicant for ...


Desilting and Cleaning Najafgarh Drain Exempt from GST as Public Health Service per 2017 Tax Notification.

January 27, 2024

Case Laws     GST     AAR

Exemption from GST - services provided by the applicant for desilting and cleaning the Najafgarh Drain -This exemption is granted under Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017. The ruling identified the service as a composite supply, where the goods component is less than 25% of the contract value, and the activity falls within the scope of functions related to public health and sanitation management as per the Constitution. - AAR

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