https://www.taxtmi.com/caselaws?id=420797 AAR West Bengal ruled on GST exemption for bio-medical waste collection and disposal services. The applicant contracted with State Government for waste collection from clinical establishments, engaging Medicare as sub-contractor. AAR held that applicant's services to State Government qualify for exemption under Entry 3 of Notification 12/2017 as the services relate to sanitation functions listed in Eleventh/Twelfth Schedule of Constitution. However, AAR declined to rule on sub-contractor's exemption eligibility since applicant was service recipient, not supplier, in those transactions. en-us Tue, 29 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420797 AAR West Bengal ruled on GST exemption for bio-medical waste collection and disposal services. The applicant contracted with State Government for waste collection from clinical establishments, engaging Medicare as sub-contractor. AAR held that applicant's services to State Government qualify for exemption under Entry 3 of Notification 12/2017 as the services relate to sanitation functions listed in Eleventh/Twelfth Schedule of Constitution. However, AAR declined to rule on sub-contractor's exemption eligibility since applicant was service recipient, not supplier, in those transactions. Case-Laws GST Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420797