https://www.taxtmi.com/caselaws?id=797020 Residential waste-management activities comprising cleaning common areas and collecting, segregating and storing garbage are classifiable under SAC 999423 as general waste collection services from residential locations, rather than under a residuary service category. Exemption under Serial No. 3A of Notification No. 12/2017-Central Tax (Rate) requires a composite supply of goods and services. Bins, cleaning tools, consumables and welfare equipment used by the supplier at its own cost, without transfer of ownership or possession to the recipient, are not goods supplied to the recipient. The arrangement therefore remains a taxable service and does not qualify for the exemption. en-us Mon, 27 Jul 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797020 Residential waste-management activities comprising cleaning common areas and collecting, segregating and storing garbage are classifiable under SAC 999423 as general waste collection services from residential locations, rather than under a residuary service category. Exemption under Serial No. 3A of Notification No. 12/2017-Central Tax (Rate) requires a composite supply of goods and services. Bins, cleaning tools, consumables and welfare equipment used by the supplier at its own cost, without transfer of ownership or possession to the recipient, are not goods supplied to the recipient. The arrangement therefore remains a taxable service and does not qualify for the exemption. Case-Laws GST Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797020