Ecosan Services Foundation ., In re

Date: December 19, 2018

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
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Subject Matter

Service of construction of suction toilets and waterless UDDTs (urine-diversion dehydration toilets) relates to preservation of environment and hence exempt from GST

Exemption

Summary

Ecosan Service Foundation (ESF) is engaged in providing services relating to Sanitation. The applicant sought to know if services provided to (NGO) Non-profit organization registered as Trust having registration U/s. 12AA of Income Tax Act, amounts t…

The present application has been filed under section 97 of the Central Goods and services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. ECOSAN SERVICES FOUNDATION, the applicant, seeking an advance ruling in respect of the following question: Question :- Services provided to (NGO) Non-profit organizat…

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