AAR: Waste Management services to Military Stations exempt from GST

West Bengal AAR holds that conservancy services to Bagrakot Military Station and Sukna Military Station (recipient) are exempt from payment of GST; Perusing the work orders, notes that agreement is between the Central Government and applicant for removal, collection and disposal of garbage, rubbish, filth etc. and other such waste disposal activities; However, AAR notes that there is - (i) no reference to any supply of goods in the course of executing the work, (ii) no transf...