Solid Waste Transport Services to Howrah Municipal Corporation Held GST-Exempt

Hari Narayan Singh (applicant) has filed an application dated January 13, 2026, seeking the West Bengal Authority for Advance Ruling (AAR) Goods and Services Tax (GST) under subsection (1) of section 97 of the GST Act.

The applicant is a registered proprietorship company, having a registered address at 85, Rupanjali Park, 18/1 Kalikapur Road, Kolkata, West Bengal, 700099. The applicant is involved in rendering services under the Conservancy Department of the Howrah Municipal Corporation (H.M.C.) to carry segregated waste from the secondary transfer point to the dumpsite in a segregated manner using their own fuel-operated vehicle.

The nature of activity provided by the applicant concerns public health, sanitation and solid waste management functions entrusted to a Municipality under Article 243W of the Constitution of India.

Question Asked Before West Bengal AAR:

The applicant has asked the following question seeking the West Bengal Authority for Advance Ruling (AAR):

“Question: Whether the services provided by the Applicant to Howrah Municipal Corporation (H.M.C.) for carrying segregated waste from the secondary transfer point to the dumpsite in a segregated manner with their own fuel-operated vehicle are exempt under Notification No. 12/2017 – State Tax (Rate), Sl. Nos. 3, 3A, or 4, being activities relating to functions entrusted to a Municipality under Article 243W of the Constitution?”

Answer Given by West Bengal AAR:

The West Bengal Authority for Advance Ruling (AAR) has given the following answer to the question asked by the applicant:

Answer: Yes, the services rendered by the applicant to Howrah Municipal Corporation (H.M.C.) for carrying segregated waste from the secondary transfer point to the dumpsite in a segregated manner with their own fuel-operated vehicle are exempt from tax as per serial no. 3 of Notification No. 12/2017 – Central Tax (Rate) dated June 28, 2017.