https://www.taxtmi.com/caselaws?id=381409 The Authority for Advance Ruling, West Bengal ruled that the Applicant's supply of conservancy/solid waste management services to the Howrah Municipal Corporation is exempt from GST payment under the specific section of the Exemption Notification. The Applicant's services qualify as pure services aligned with functions entrusted to municipalities, meeting the criteria for exemption. Consequently, the TDS provisions outlined in the relevant notifications do not apply to their supply, as per the provisions of the GST Act. en-us Mon, 10 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381409 The Authority for Advance Ruling, West Bengal ruled that the Applicant's supply of conservancy/solid waste management services to the Howrah Municipal Corporation is exempt from GST payment under the specific section of the Exemption Notification. The Applicant's services qualify as pure services aligned with functions entrusted to municipalities, meeting the criteria for exemption. Consequently, the TDS provisions outlined in the relevant notifications do not apply to their supply, as per the provisions of the GST Act. Case-Laws GST Mon, 10 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381409