Banchu Das ., In re
Date: October 21, 2022
Subject Matter
Exemption on conservancy/solid waste management services provided to Howrah Municipal Corporation
Summary
Whether conservancy/solid waste management services provided by the applicant to Howrah Municipal Corporation is exempt from GST? Applicant's supply to the Howrah Municipal Corporation for operation and maintenance of capacity portable compactor…
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…