Public convenience services like bathrooms and toilets exempt from GST under CGST, UTGST, SGST, and IGST categories.
Services related to public conveniences, including facilities such as bathrooms, washrooms, lavatories, urinals, or toilets, are exempt from Goods and Services Tax (GST) under the categories of Central Goods and Services Tax (CGST), Union Territory Goods and Services Tax (UTGST), State Goods and Services Tax (SGST), and Integrated Goods and Services Tax (IGST).