AAR : Solid waste management, common area cleaning services provided to Chattisgarh Housing Board, exempt

Chhattisgarh AAR holds that supply of services in relation to solid waste management, water supply operation, garbage collection door to door and disposal, cleaning of common area of residential area developed by Chattisgarh Housing Board (CHB) and not handed over to local authority, covered within scope of Notification  No. 12/2017 - State Tax (Rate) No. F-10-43/2017/CT/V (80); Referring to the definition of ‘Government authority’, states that CHB is classifiable as...