Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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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.
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.
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