TaxTMI 
TaxTMI 
We are engaged in cleaning and safe disposal of garbage from the ship at Mumbai Port. Is the cleaning taxable?
Taxability of cleaning & disposal of garbage activity
13 Feb 2010 
1 Reply 
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Cleaning activity definition excludes shipboard garbage removal, so ship cleaning and waste disposal are not taxable.
The definition of cleaning activity covers cleaning of commercial or industrial buildings, factories, plants, machinery, tanks or reservoirs and excludes agricultural services; cleaning ships and disposing of shipboard garbage do not fall within those categories and therefore are not taxable as cleaning activity, being treated as exempt for the time. (AI Summary)
The definition of cleaning activity covers cleaning of commercial or industrial buildings, factories, plants, machinery, tanks or reservoirs and excludes agricultural services; cleaning ships and disposing of shipboard garbage do not fall within those categories and therefore are not taxable as cleaning activity, being treated as exempt for the time. (AI Summary)