GST Applicable on services of disposal and treatment of Bio-Medical waste obtained from clinical establishments [AAR]

The Rajasthan Authority of Advance Ruling (AAR Rajasthan) in the matter of M/s Instromcdix Waste Management Private Limited has ruled out that GST is Applicable on services of disposal and treatment of Bio-Medical waste obtained from clinical establishments.

The Question and Ruling are as follows:

1. Whether the services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments are liable to tax under Notification No.03/2022-Central Tax (Rate) dated 13.07.2022.

2. If yes, from which date, the registered dealer is liable to pay GST on the above services?

3. If yes, services 7 what is the rate of GST, which the registered dealer is required to pay on the services mentioned in Point 1 above?

RULING

1. Yes, the services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments are liable to tax under Notification No. 03/2022-CT (Rate) dated 13.07.2022.

2. The registered dealer is liable to pay GST on the aforesaid service from 18.07.2027.

3. The rate of GST on the services mentioned in Point 1 above is 12% (CGST-6% and SGST-6%).

For Official Ruling Download PDF Given Below: