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of <h1>Bio-medical waste disposal services taxable at 12% GST from July 2022, exemption removed</h1> <h3>In Re: M/s. Instromedix Waste Management Private Limited,</h3> The AAR, Rajasthan ruled that services of disposal and treatment of bio-medical waste from clinical establishments fall under SAC heading 999433 and are ... Classification 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%. Issues Involved:1. Applicability of GST on disposal and treatment of Bio-Medical Waste obtained from clinical establishments.2. Effective date for GST liability on the aforementioned services.3. Applicable GST rate for the aforementioned services.Summary:Issue 1: Applicability of GST on Disposal and Treatment of Bio-Medical WasteThe applicant, M/s Instromedix Waste Management Private Limited, sought an advance ruling on whether the services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments are liable to tax under Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022. The Authority for Advance Ruling (AAR) noted that these services were previously exempted under Entry No. 75 of Notification No. 12/2017-CT (Rate) dated 28.06.2017. However, this exemption was removed by Notification No. 04/2022-CT (Rate) dated 13.07.2022, making the services taxable under Entry No. 32(ia) of Notification No. 11/2017-CT (Rate) as amended by Notification No. 03/2022-CT (Rate) dated 13.07.2022.Issue 2: Effective Date for GST LiabilityThe AAR determined that the services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments became taxable from 18.07.2022, the effective date of Notification No. 03/2022-CT (Rate).Issue 3: Applicable GST RateThe applicable GST rate for the services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments was set at 12% (CGST 6% and SGST 6%) as per Entry No. 32(ia) of Notification No. 11/2017-CT (Rate) as amended by Notification No. 03/2022-CT (Rate).Ruling:1. The services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments are liable to tax under Notification No. 03/2022-CT (Rate) dated 13.07.2022.2. The registered dealer is liable to pay GST on these services from 18.07.2022.3. The rate of GST applicable to these services is 12% (CGST 6% and SGST 6%).
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