GST ON SANITATION SERVICES

[Deepak Garg]

SIR, I AM PROVIDING SANITATION SERVICES TO STATE HOSPITALS RUN BY PUNJAB HEALTH SYSTEM CORPN. PL.ADVISE ME WHETHER IT IS TAXABLE SERVICE OR NOT

[KASTURI SETHI]

Taxable under SAC 999459 18%

[Himansu Sekhar]

Yes it is taxable

[DR.MARIAPPAN GOVINDARAJAN]

What Shri Sethi indicated is correct.

[Nash Industries I Pvt Ltd]

Appears to be Exempted vide serial number 78 and 79

78- Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto.

79-Services by way of public conveniences such as provision of facilities of bathrooms, washrooms, toilets or urinals etc

AI Summary

GST on sanitation services: may be taxable but exemptions can apply for biomedical waste treatment and public conveniences. Query whether sanitation services to state hospitals are taxable under GST or fall within exemptions. Some advisers treat the services as taxable under Service Accounting Code 999459; others point to potential exemptions for services by operators of common bio-medical waste treatment facilities to clinical establishments and for services by way of public conveniences such as bathrooms, washrooms, toilets or urinals. The principal issue is whether the particular sanitation activities qualify as taxable service supplies or as exempt services under those exemption descriptions.