Service of collection & disposal of bio-medical waste to State Government Exempt from GST

Service of collection & disposal of bio-medical waste to State Government Exempt from GST The applicant submits that he has entered into an agreement dated 29.11.2019 with Department of Health Services, Department of Health & Family Welfare, Government of West Bengal for collection and disposal of bio-medical waste from various clinical establishments. In order to fulfil its obligations under the aforesaid agreement, the applicant entered into an agreement with Medicare Environmental Management Private Limited (―Medicare‖) on 20.11.2019 where under Medicare was appointed as a sub-contractor for collection and disposal of bio-medical waste from 05(five) zones. The applicant has made this application under sub-section (1) of section 97 of the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST ARA-01: (i) Whether the provisions of Entry Number 3 of Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 and Entry No 3 of Notification No. 12/2017 State Tax (Rate) dated 28/06/2017 are applicable to the applicant or not. (ii) Whether the provisions of Entry Number 3 of Notification No. 12/2017 Central Tax(Rate) dated 28/06/2017 and Entry No 3 of Notification No. 12/2017 State Tax (Rate) dated 28/06/2017 are applicable to the sub-contractor of the applicant or not. (iii) Whether the provisions of Entry Number 75 of Notification No. 12/2017 Central Tax (Rate) dated 28/06/2017 and Entry No 75 of Notification No. 12/2017 State Tax (Rate) dated 28/06/2017 are applicable to the sub-contractor of the applicant or not.

ADVANCE RULING

1. Supplies provided by the applicant to State Government for collection and disposal of bio-medical waste from various clinical establishments shall get covered under entry serial number 3 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 12/2017 State Tax (Rate) dated 28/06/2017. 2. No ruling can be given on question number (ii) and (iii) since the applicant is recipient of services in respect of supplies involved in the aforesaid questions.