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        GST

        The AAR held that the grant of licences to third-party...

        Licence fees from contractors for operating public toilet blocks are services exempt under entry Sl. No. 76 76; no GST

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The AAR held that the grant of licences to third-party contractors for operation and maintenance of public toilet blocks constitutes a supply but falls within the exemption for services by way of public conveniences (entry at Sl. No. 76 of the relevant rate notification) and is therefore not subject to GST. The Authority noted analogous reasoning in the AP HC decision addressing levy of tax on monthly licence fees for toilet-maintenance contracts and concluded that licence fees collected by the applicant from contractors are exempt from GST. Consequently, neither forward nor reverse charge GST applies to the licence fees charged for operation and maintenance of public toilets.
                                Note: It is a system-generated summary and is for quick reference only.
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