GST Exemption Debate: Toilet Use Qualifies, but Construction Doesn't Meet Criteria Under Service Code 9994 or Notification 12/2017.

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....Benefit of exemption from GST - grant-in-aid or not - use and construction of toilets - use of toilets may be exempted but the construction of toilets is not covered under Service Code heading 9994 or in the Service description given in S. No. 76 of the Notification No. 12/2017.....