https://www.taxtmi.com/forum/issue?id=120994 GST exemption for sanitation services is recipient-specific and service-specific, so it applies only when the service is supplied directly to the notified recipient such as a municipal corporation or local authority. If the work is assigned or subcontracted and a third party invoices for the sanitation services, the exemption is not available to that third party because the supply is not made directly to the exempt recipient. The discussion also notes the concern that this approach may create embedded GST cost in public welfare functions where input tax credit is unavailable. en-us Fri, 03 Jul 2026 11:43:49 +0530 Tue, 07 Jul 2026 19:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120994 GST exemption for sanitation services is recipient-specific and service-specific, so it applies only when the service is supplied directly to the notified recipient such as a municipal corporation or local authority. If the work is assigned or subcontracted and a third party invoices for the sanitation services, the exemption is not available to that third party because the supply is not made directly to the exempt recipient. The discussion also notes the concern that this approach may create embedded GST cost in public welfare functions where input tax credit is unavailable. Discussion-Forum GST Fri, 03 Jul 2026 11:43:49 +0530 https://www.taxtmi.com/forum/issue?id=120994