The Hon’ble Patna High Court in the case of Mahavir Sharmik and Nirman Swalambi Sahakari Samiti Ltd. v. State of Bihar [CWJ No. 7635 of 2023 dated December 4, 2023] has set aside the Assessment Orders, thereby holding that, the solid waste management services undertaken on behalf of municipality would not fall within the purview of works contract service and is exempt from payment of GST vide Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 (“the Exemption Notification”).
Source a2ztaxcorp
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