AAR : ‘Sweeping service’ provided to Housing Directorate, not exempt

WB AAR holds that ‘Sweeping service’ provided to Housing Directorate of Govt. of West Bengal by way of deployment of personnel like plumber, sweeper, security guard, electrician, carpenter, etc. is not exempt under Notification No. 12/2017-CT (Rate) and WB Govt. Gazette Notification No. 1136-FT; Rules that such service is not classifiable under SAC code 99945 which only includes cleaning of a road or street and does not cover sweeping of premises – public or residential...