SNG Envirosolutions Pvt. Ltd ., In re

Date: March 29, 2022

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Brajesh Kumar Singh, Joyjit Banik

Subject Matter

No GST on service provided by the applicant to State Government for collection and disposal of bio-medical waste from various clinical establishments

Government EntityPure Service

Summary

Supplies provided by the applicant to State Government for collection and disposal of bio-medical waste from various clinical establishments shall get covered under entry serial number 3 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017…

1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST A…

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