Solid waste management contracts for city corporations and municipalities exempt from GST u/s 2(69)(b) of CGST Act. https://www.taxtmi.com/highlights?id=64539 Exemption from GST or not - Pure service - contracts received from various city corporations and a municipality towards Solid waste management - The service recipients are various Municipal Corporations which are all local authorities. As per Section 2 clause (69) sub- clause (b) of the CGST Act, 2017 'Municipality' as defined in clause (e) of article 243 P the Constitution is a local authority, hence the services are provided to 'Local Authority' and the criterion related to recipient is satisfied. - AAR en-us Sat, 09 Jul 2022 08:03:43 +0530 Sat, 09 Jul 2022 08:03:43 +0530 TaxTMI RSS Generator Solid waste management contracts for city corporations and municipalities exempt from GST u/s 2(69)(b) of CGST Act. https://www.taxtmi.com/highlights?id=64539 Exemption from GST or not - Pure service - contracts received from various city corporations and a municipality towards Solid waste management - The service recipients are various Municipal Corporations which are all local authorities. As per Section 2 clause (69) sub- clause (b) of the CGST Act, 2017 'Municipality' as defined in clause (e) of article 243 P the Constitution is a local authority, hence the services are provided to 'Local Authority' and the criterion related to recipient is satisfied. - AAR Highlights GST Sat, 09 Jul 2022 08:03:43 +0530 https://www.taxtmi.com/highlights?id=64539