AAR: Conservancy service provided by Applicant to Municipal Corporation exempt from GST

West Bengal AAR holds that the conservancy/ solid waste management service provided by the applicant to the Howrah Municipal Corporation (HMC), a local authority defined u/s 2(69) of GST Act shall be exempt from GST; Observes that eligibility under Sl. No. 3 of the Exemption Notification is to be examined from three aspects: “(1) whether the supply being made is pure Service/ Composite supply… (2) whether the recipient is government, local authority…and (3) whether the ...