AAR: TDS not applicable on conservancy/solid waste management services provided to Municipal Corporation

West Bengal AAR states that the applicant’s service of conservancy/solid waste management provided to Conservancy Department of Howrah Municipal Corporation (HMC) is exempt under Sl No. 3 of Notification No. 12/2017-Central Tax (Rate); Observes that the scope of work covered under the Work Order is in nature of public health service including lifting and removing of daily garbage etc. accumulated from the vats, dumping yards, containers and other places on the roads, lanes ...