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of <h1>Municipality's Waste Management Services Exempt from GST under Notification No. 12/2017</h1> <h3>In Re: Vinayak Singh</h3> In Re: Vinayak Singh - TMI Issues Involved:1. Whether the applicant's supply of conservancy/solid waste management services to the Howrah Municipal Corporation (HMC) is exempt from GST under Sl No. 3 or 3A of Notification No. 12/2017 - Central Tax (Rate).2. Whether the provisions regarding Tax Deducted at Source (TDS) are applicable to the applicant's exempt supply.Detailed Analysis:1. Exemption from GST:Applicant's Submission:- The applicant provides pure services to HMC, a local authority, which should be exempt under Sl No. 3 of Notification No. 12/2017 - Central Tax (Rate).- Sl No. 3 exempts pure services provided to the government or local authority in relation to functions entrusted to a Panchayat or Municipality under Articles 243G and 243W of the Constitution.- Sl No. 3A extends this exemption to composite supplies where the value of goods does not exceed 25% of the total value.- The applicant argues that since the services provided are pure services, they should be exempt from GST.Revenue's Submission:- The concerned officer agrees that the applicant's services qualify as pure services under Sl No. 3 of the Exemption Notification.- The officer confirms that the services are provided to a local authority and are related to functions entrusted to a Municipality under Article 243W.Authority's Findings:- The authority confirms that the applicant's services involve lifting and removing garbage, which qualifies as pure services since no goods are supplied.- These services are related to public health, sanitation, and solid waste management, functions entrusted to Municipalities under Article 243W.- Therefore, the applicant's services are exempt from GST under Sl No. 3 of Notification No. 12/2017 - Central Tax (Rate).2. Applicability of TDS Provisions:Applicant's Submission:- The applicant contends that TDS provisions under Section 51 of the GST Act apply only to taxable supplies.- Since the supply to HMC is exempt, TDS provisions should not apply.Revenue's Submission:- The revenue officer concurs that TDS provisions are applicable only to taxable supplies.- As the applicant's supply is exempt, the TDS provisions under Section 51 and the related notifications do not apply.Authority's Findings:- The authority agrees that Section 51 mandates TDS deduction for taxable supplies.- Since the applicant's supply to HMC is exempt, the provisions of Section 51 and the TDS Notifications are not applicable.Ruling:- The applicant’s supply to the Howrah Municipal Corporation for lifting and removing daily garbage is exempt from GST under Sl No. 3 of Notification No. 12/2017 - Central Tax (Rate).- As the supply is exempt, the provisions of Section 51 regarding TDS do not apply to the applicant's case.
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