High Court Confirms GST Exemption for Maintenance of Toilets at Bus Station Under Relevant Notification.

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Full Text of the Document

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....Benefit of exemption from GST - monthly license fee paid by the petitioner - work contract of maintenance of toilets at 4th Respondent Bus Station - As per the notification, the Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets” and the rate of tax against the said heading is shown as “nil” - Petition allowed - HC....