{"id":277195,"date":"2022-11-10T16:00:18","date_gmt":"2022-11-10T10:30:18","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=277195"},"modified":"2022-11-10T16:00:18","modified_gmt":"2022-11-10T10:30:18","slug":"west-bengal-authority-for-advance-ruling-conservancy-and-solid-waste-management-services-are-exempted-from-gst-if-the-value-of-goods-involved-in-such-composite-supply-does-not-exc","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/10\/west-bengal-authority-for-advance-ruling-conservancy-and-solid-waste-management-services-are-exempted-from-gst-if-the-value-of-goods-involved-in-such-composite-supply-does-not-exc\/","title":{"rendered":"AAR [West Bengal] | Conservancy and solid waste management services are exempted from GST, if the value of goods involved in such composite supply does not exceed 25% of the value of supply"},"content":{"rendered":"
\n

\n

Authority for Advance Ruling [West Bengal]<\/b>: In an application sought for advance ruling on the question, whether conservancy\/solid waste management services is exempted from Goods and Services Tax (\u2018GST\u2019), the two-member bench of Brajesh Kumar Singh and Joyjit Banik held that the applicant’s supply to the Howrah Municipal Corporation (\u2018HMC\u2019) for operation and maintenance of capacity portable compactor and hook loader is eligible for exemption from payment of tax vide serial number 3-A of the Notification No. 12\/2017 – Central Tax (Rate)<\/a>, if the value of goods involved in such composite supply does not exceed 25% of the value of supply.<\/p>\n

The applicant submits that the services provided by them is a \u201cPure service\u201d which is covered under serial number 3 of the Notification No. 12\/2017 of Central Tax (Rate)<\/a> which exempts \u201cpure service\u201d from GST.<\/p>\n

The Authority said that the annual maintenance of compactor and hook loader involves supply of goods like spare parts, therefore, the instant supply is not a pure service.<\/p>\n

It further opined that the instant supply is a composite supply of goods and services, and such supply can qualify for exemption vide serial No. 3A of the exemption notification only when the value of goods involved in such composite supply does not exceed 25% of the value of supply, and the same is provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat (Article 243G) or Municipality (Article 243W) under the Constitution.<\/p>\n

The Authority while ascertaining whether the services provided by the applicant are in relation to any functions entrusted to a municipality under article 243-W<\/a> of the Constitution<\/a>, said that the functions entrusted to a municipality as listed in the twelfth schedule include the functions like sanitation conservancy and solid waste management., therefore it was held that the applicant’s services to HMC may be exempted under serial number 3A of the exemption notification if the value of goods involved in such composite supply does not exceed 25% of the value of supply.<\/p>\n

[Banchu Das, In re, WBAAR 23 of 2022, decided on 21-10-2022<\/span>]<\/p>\n

\n

Advocate who appeared in this case :<\/p>\n

Represented by: Tanmay Ghosh.<\/p>\n

\n

*Apoorva Goel, Editorial Assistant has reported this brief.<\/span><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Authority for Advance Ruling [West Bengal]: In an application sought for advance ruling on the question, whether conservancy\/solid waste management services is <\/p>\n","protected":false},"author":67011,"featured_media":218013,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[3260,6241,52851,10341,52852,30641,52853],"class_list":["post-277195","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-Constitution","tag-gst","tag-howrah-municipal-corporation","tag-municipality","tag-pure-service","tag-solid-waste-management","tag-wbaar"],"yoast_head":"\nAAR [West Bengal] | Conservancy and solid waste management services are exempted from GST, if the value of goods involved in such composite supply does not exceed 25% of the value of supply | SCC Times<\/title>\n<meta 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Ambit of GST in regard to Govt. functions for public welfare [Explained]","author":"Bhumika Indulia","date":"December 19, 2020","format":false,"excerpt":"West Bengal Authority for Advance Ruling, Goods and Services Tax:\u00a0The Bench of Susmita Bhattacharya (Joint Commissioner, CGST & CX) and Parthasarathi Dey (Senior Joint Commissioner, SGST), held that no GST will be applicable on composite supply of crushing the food grains belonging to the State Government and delivery of the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":270066,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/14\/aar-no-gst-on-solid-waste-management-contracts-bio-cng-not-exempted\/","url_meta":{"origin":277195,"position":1},"title":"AAR | No GST on Solid Waste Management contracts; Bio-CNG not exempted","author":"Editor","date":"July 14, 2022","format":false,"excerpt":"\u00a0 \u00a0 Tamil Nadu Authority for Advance Ruling: T.G. 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Latha, Joint Commissioner of State Tax has held that the contracts relating to solid waste management and removal of legacy waste dumped at bio-mining sites, except Bio-CNG are exempted from GST.\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":213830,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/04\/22\/aar-executive-development-programme-offered-by-iim-b-and-the-supply-of-online-educational-journals-or-periodicals-to-iim-b-not-exempted-from-gst\/","url_meta":{"origin":277195,"position":2},"title":"AAR | Executive Development Programme offered by IIM-B and the supply of online educational journals or periodicals to IIM-B not exempted from GST","author":"Bhumika Indulia","date":"April 22, 2019","format":false,"excerpt":"Authority on Advance Rulings (GST), Karnataka:\u00a0A Bench of Harish Dharnia, Additional Commissioner of Central Excise (Member-Central Excise) and Dr Ravi Prasad M.P., Joint Commissioner of Commercial Tax (Member-State Tax) ruled that the long-duration Post-Graduate Diploma\/Degree Programmes offered by the India Institute of Management, Bengaluru, other than those specifically mentioned in\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":283248,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/06\/kaar-input-tax-credit-can-be-claimed-on-trade-of-fresh-and-semi-processed-meat-products-and-packed-cold-cuts-spices-and-masala-powder-legal-research-legal-news-updates\/","url_meta":{"origin":277195,"position":3},"title":"KAAR| Input Tax Credit can be claimed on trade of fresh and semi processed meat products and packed cold cuts spices and masala powder","author":"Editor","date":"February 6, 2023","format":false,"excerpt":"KAAR ruled that input tax credit must be availed in terms of Section 16, 17 of Central Goods and Services Tax Act, 2017 read with Rule 42 of CGST Rules, 2017.","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Authority for Advance Ruling\u00a0","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-291.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":203507,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/10\/15\/medicines-supplied-to-in-patients-through-a-hospital-pharmacy-not-taxable-but-medicines-supplied-to-out-patients-taxable-under-the-gst-regime-kerala-aar\/","url_meta":{"origin":277195,"position":4},"title":"Medicines supplied to in-patients through a hospital pharmacy not taxable, but medicines supplied to out-patients taxable under the GST regime: Kerala AAR","author":"Bhumika Indulia","date":"October 15, 2018","format":false,"excerpt":"Kerala Authority for Advance Ruling (Goods and Services Tax): The Authority for Advance Ruling (AAR), GST Department, Kerala comprising\u00a0of B.G. Krishnan, Joint Commissioner of Central Tax and\u00a0B.S. Thyagarajababu, Joint Commissioner of State Tax ruled that supply of medicines and allied items by a hospital through its pharmacy to the in-patients,\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":266470,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/06\/applicability-of-gst-on-service-of-naturopathy-provided-with-accommodation-service\/","url_meta":{"origin":277195,"position":5},"title":"Is there an exemption of GST on service of Naturopathy provided with accommodation service? AAAR Uttarakhand answers","author":"Bhumika Indulia","date":"May 6, 2022","format":false,"excerpt":"Appellate Authority for Advance Rulings, State of Uttarakhand GST: The Coram of P.K. Goel (CGST Member) and Dr Ahmed Iqbal (SGST Member) stated that a resort running the service of Naturopathy as an additional service would not be exempted from GST. An appeal was filed under Section 100 of the\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/277195","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=277195"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/277195\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/218013"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=277195"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=277195"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=277195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}