https://www.taxtmi.com/caselaws?id=427783 GST could not be levied on the monthly licence fee for maintenance of toilets at a bus station because the service fell within Heading 9994, covering public conveniences such as bathrooms, washrooms, lavatories, urinals and toilets. The applicable central notification prescribed a nil rate, and a corresponding State exemption was also in force. As no later notification overriding these exemptions was shown, the demand of GST on the licence fee was unsustainable and was set aside. en-us Wed, 24 Aug 2022 00:00:00 +0530 Mon, 07 Apr 2025 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427783 GST could not be levied on the monthly licence fee for maintenance of toilets at a bus station because the service fell within Heading 9994, covering public conveniences such as bathrooms, washrooms, lavatories, urinals and toilets. The applicable central notification prescribed a nil rate, and a corresponding State exemption was also in force. As no later notification overriding these exemptions was shown, the demand of GST on the licence fee was unsustainable and was set aside. Case-Laws GST Wed, 24 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427783