Licence fees from contractors for operating public toilet blocks are services exempt under entry Sl. No. 76 76; no GST

Licence fees from contractors for operating public toilet blocks are services exempt under entry Sl. No. 76 76; no GSTCase-LawsGSTThe AAR held that the grant of licences to third-party contractors for operation and maintenance of public toilet blocks cons

Licence fees from contractors for operating public toilet blocks are services exempt under entry Sl. No. 76 76; no GST
Case-Laws
GST
The AAR held that the grant of licences to third-party contractors for operation and maintenance of public toilet blocks constitutes a supply but falls within the exemption for services by way of public conveniences (entry at Sl. No. 76 of the relevant rate notification) and is therefore not subject to GST. The Authority noted analogous reasoning in the AP

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