Hari Narayan Singh ., In re
Date: February 26, 2026
Subject Matter
Services for Carrying Segregated Waste to Municipality Exempt as Pure Service
Summary
The services provided by the applicant for carrying segregated waste from secondary transfer points to dumpsites for Howrah Municipal Corporation are exempt from GST . This exemption is granted because the services qualify as pure services provided t…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL 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 specif…