GST Rate of 12% Applicable on Disposal and Treatment of Bio Medical Waste [Read AAR]

The Rajasthan Authority of Advance Ruling (AAR Rajasthan) in the matter of M/s Instromedix Waste Management Private Limited has held that a GST Rate of 12% is Applicable on the Disposal and Treatment of Bio-Medical Waste.

The applicant is engaged in the disposal and treatment of Bio-medical waste generated by the clinical establishments at the facility allotted by the state government. In this activity, the applicant collects the bio-medical waste from the empanelled establishments and disposed of or treats the same at its facility and charges the fixed contracted amount as per the state guidelines. These services fall under Chapter Heading 999433 of the SAC codes as defined under GST laws.

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-CT (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, what is the rate of GST at which GST is to be paid by the registered dealer 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: