https://www.taxtmi.com/caselaws?id=374325 The AAR, West Bengal ruled that sweeping services provided to the West Bengal Housing Board do not qualify for GST exemption under notifications 12/2017-CT and WB Govt Gazette Notification-1136-FT. The applicant's bundled services including sweeping, garbage disposal, and compound cleaning were classified under SAC 99853 as cleaning services rather than public health sanitation activities. The AAR determined these services cannot be classified as functions entrusted to Panchayats under Article 243G or Municipalities under Article 243W of the Constitution, making the exemption inapplicable. en-us Mon, 28 Jan 2019 00:00:00 +0530 Thu, 27 Feb 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374325 The AAR, West Bengal ruled that sweeping services provided to the West Bengal Housing Board do not qualify for GST exemption under notifications 12/2017-CT and WB Govt Gazette Notification-1136-FT. The applicant's bundled services including sweeping, garbage disposal, and compound cleaning were classified under SAC 99853 as cleaning services rather than public health sanitation activities. The AAR determined these services cannot be classified as functions entrusted to Panchayats under Article 243G or Municipalities under Article 243W of the Constitution, making the exemption inapplicable. Case-Laws GST Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374325