TaxTMI 
TaxTMI 
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
GST ON SANITATION SERVICES
18 Sep 2017 
4 Replies 
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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. (AI Summary)
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. (AI Summary)