Instromedix Waste Management Private Limited ., In re
Date: January 30, 2024
Subject Matter
Services of disposal and treatment of Bio Medical Waste obtained from clinical establishments is liable to tax under Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022
Summary
The case law discusses the tax liability on the services of disposal and treatment of Bio Medical Waste obtained from clinical establishments. It states that the service was initially exempted but was made taxable from 18.07.2022 at a rate of 12% (CG…
Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certa…