TaxTMI 
TaxTMI 
2024 (2) TMI 709
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....Plot No. 1, Office No. 402, Gaurav Tower, Bardiya Shopping Centre, Indra Palace, Malviya Nagar, Jaipur, Rajasthan-302017 (hereinafter referred to as "the applicant"), which is registered with SGST, Circle-C, Jaipur-II Zone for supplying Waste & Scrap of Plastics (HSN Code 3915), Paper & Paperboard (HSN Code 4707), and Glass (HSN Code 7001) and for providing services of Non-hazardous waste treatment and disposal services (HSN Code 999433) & Sewage and waste collection, treatment and disposal and other environmental protection services (HSN Code 9994). The applicant is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2)(b)&(e) of GST Act, 2017, given as under:- (b) applicability of a notification issued under the provisions of this Act; and (e) determination of the liability to pay tax on any goods or services or both. A. SUBMISSION OF THE APPLICANT(in brief):- The applicant seeks an Advance Ruling on: (i) The applicability of GST, as mentioned in the clause (X) under point (A) of the S. No. 742 of Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022; and (ii) The coverage of services covered under SAC 999432-"Non-hazardous waste tre....
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....bove services ? 3. If yes, what is the rate of GST, which the registered dealer is required to pay on the services mentioned in Point 1 above? D. PERSONAL HEARING In the matter, personal hearings were granted to the applicant on 16.11.2023 and 01.01.2024. Shri Abhay Gangwal, CA Authorized Representative of the applicant appeared for personal hearing. He reiterated the submission already made in written submission and also submitted an application regarding correction of old para for seeking advance ruling over coverage of services covered under SAC 999433-"Non-hazardous waste treatment and disposal services" to SAC 999432-"Hazardous waste treatment and disposal services". E. COMMENTS OF THE JURISDICTIONAL OFFICER The Jurisdictional office of Deputy Commissioner, State Tax, Circle-C Jaipur-II, Rajasthan, has given his comments vide his letter क्रमांक स.आ/वृत-सी/संभाग-II/जयपुर/2023-24/707 Dated- 30.11.2023 which is as under- 1. उपर्युक्त विषयान&#....
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....#2350;ेंट एवं ट्रीटमेन्ट फैसिलिटी स्थापना बाबत अनुबन्ध जयपुर नगर निगम एवं INSTROMEDIX (INDIA) PVT LTD. के मध्य है | उक्त बाबत जानकारी करने पर मैसर्स INSTROMEDIX WASTE MANAGEMENT PRIVATE LIMITED GSTIN 08AAECH5757Q1Z & service charges for the Reception/Treatment & Disposal of Bio Medical waste (HSN Code 999433) का कार्य प्राइवेट अस्पतालों में उनके द्वारा किया जाना ए....
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....342;्वारा बिलिंग की जा रही है | (प्रश्नगत करदाता द्वारा उनके एवं नारायण मल्टीस्पेशियलिटी हॉस्पिटल के बीच Contractual Agreement (2023-2024) की प्रति भी पेश की गई है |) इसी प्रकार invoice no. IIPL/JPR23/503, DATED 01-11-2023 करदाता मैसर्स INSTROMEDIX (INDIA) PVT. LTD. GSTIN 08AACI1478H1ZK) द्वारा SUPERINTENDENT SMS HOSPITAL को Service Income (JPR)(GST) service charges for the Receptions/Treatment & Disposal of Bio Medical W....
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....;ा द्वारा प्रश्नगत प्रश्न के क्रम में प्रस्तुत बिलों के अवलोकन पर पाया गया कि प्राइवेट हॉस्पिटल्स को service Disposal of Bio Medical Waste (HSN Code 999433) के तहत प्रश्नकर्ता करदाता द्वारा बिलिंग की जा रही है | जबकि सरकारी हॉस्पिटल्स को service Disposal of Bio Medical Waste (HSN Code 999433) कí....
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....#2357;ारा उपरोक्त अधिसूचना क्रमांक Notification No. 12/2017-CentraI Tax (Rate) New Delhi, the 28th June, 2017 SI. No. 75 को समाप्त करते हुये दिनांक 18.07.2022 से प्रभावी करते हुये निम्नानुसार संशोधन किया गया:- (t) serial number 75 and the entries relating thereto shall be omitted; साथ ही Government of India, Ministry of Finance (Department of Revenue) Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690 (E), dated the 28th June, 2017, in the Notification No. 03/2022-Central Tax (Rate) New Delhi, 13th Jul....
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....06;शोधित अधिसूचना क्रमांक 03/2022 दिनांक 13th July 2022, (प्रभावी दिनांक 18.07.2022) द्वारा प्रश्नगत Services कि जोड़ी गयी नई एंट्री (32ia) (करयोग्य) में "Services by way of treatment or disposal" लिखित है, इस प्रकार पूर्व कि एंट्री संख्या 75 में उल्लेखित Description of Services को नई अधिसूचना 03/2022 दिनांक 13.07.2022 में ....
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....eatment or disposal of bio-medical waste or the processes incidental thereto. कर दर 6% प्रतिशत दिनांक 18.07.2022 से प्रभावी से करयोग्य है | Q.3 If yes. what the Rate of at which Liability of GST is to be discharged by the Registered Dealer on services mentioned in Point 1 above? Ans. 3 Government of India, Ministry of Finance (Department of Revenue) Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017 में अधिसूचना Notification No. 03/2022- Central Tax (Rate) New Delhi, dated 13th July, 2022 द्वारा संशोधित (दिनांक 18.07.2022 से प्रभावी) नई एंट....