AAR: Conservancy/solid waste management services to Conservancy Dept. of Howrah Municipal Corporation exempt, TDS inapplicable

West Bengal AAR holds that applicant’s activity of providing conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation (HMC) is exempt from the payment of GST under Sl.No. 3 of Notification No. 12/2017 – Central Tax (Rate); Observes that when an activity is in relation to any function entrusted to a panchayat or a municipality under the Constitution, the supply to Govt./Govt. authorities is exempt under Sl. No. 3 or 3A of...