Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Solid waste management services supplied to a Gram Panchayat qualify for exemption under Entry No. 3 of Notification No. 12/2017 because both cumulative conditions are met: the services are pure services (not works contracts or composite supplies involving goods), satisfying the recipient/character requirement as a local authority, and the services relate to functions entrusted to Panchayats under Article 243G of the Constitution, with solid waste management falling within Eleventh Schedule entry on health and sanitation. The factual activities (collection, transportation, segregation, processing, street sweeping and public awareness) were held to fall within that scope and thus are exempt from GST.
Solid waste management services supplied to a Gram Panchayat qualify for exemption under Entry No. 3 of Notification No. 12/2017 because both cumulative conditions are met: the services are pure services (not works contracts or composite supplies involving goods), satisfying the recipient/character requirement as a local authority, and the services relate to functions entrusted to Panchayats under Article 243G of the Constitution, with solid waste management falling within Eleventh Schedule entry on health and sanitation. The factual activities (collection, transportation, segregation, processing, street sweeping and public awareness) were held to fall within that scope and thus are exempt from GST.
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