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2020 ] IN RE : DIPAK KANTI MAZUMDER DYNAMIC ENGINEERS 363
2020 (35) G.S.T.L. 363 (A.A.R. - GST - W.B.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
WEST BENGAL
Ms. Susmita Bhattacharya, Member (CGST) and
Shri Parthasarathi Dey, Member (SGST)
IN RE : DIPAK KANTI MAZUMDER DYNAMIC ENGINEERS
Order No. 44/WBAAR/2019-20, dated 6-3-2020 in Case No. 50/2019
TDS, requirement of - Supply of Solid Waste Management Services to
Municipality - Exempted Service - Applicant supplying only pure services to
Municipality inasmuch as services of collecting, compacting and dumping sol-
id waste/garbage is being supplied without supply of any goods - Said pure
service is exempt from GST under S. No. 3 of Notification No. 12/2017-C.T.
(Rate) by virtue of its being listed under S. No. 6 of Twelfth Schedule read
with Article 243W of Constitution of India - Since TDS is required to be de-
ducted only on taxable supplies of goods and services, no TDS is required to
be deducted on aforesaid exempted supply - Section 51 of Central Goods and
Services Tax Act, 2017. [paras 4.4, 4.5, 4.6, 4.7, 4.8]
Ruling in favour of assessee
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Circular No. 51/25/2018-GST, dated 31-7-2018 ............................................................. [Para 4.1]
REPRESENTED BY : Shri Pinaki Sen, Advocate, for the Assessee.
[Order]. - Admissibility of the Application :
1.1 The Applicant is stated to be providing conservancy/solid waste
management service to the Howrah Municipal Corporation (hereinafter the
HMC). The HMC, however, is deducting TDS while paying consideration for the
above supply in terms of Notification No. 50/2018-Central Tax, dated 13-9-2018
(corresponding State Notification No. 1344-FT, dated 13-9-2018) and State Gov-
ernment Order No. 6284-F(Y), dated 28-9-2018 (hereinafter collectively referred
to as TDS Notifications). The Applicant seeks a ruling on whether the above
supply is exempted in terms of Sl. No. 3 or 3A of Notification No. 12/2017-
Central Tax (Rate), dated 28-6-2017 (corresponding State Notification No. 1136-
FT, dated 28-6-2017), as amended from time to time (hereinafter collectively re-
ferred to as Exemption Notification), and if so, whether the notifications regard-
ing TDS are applicable in his case.
1.2 The questions are admissible under Section 97(2)(b) of the GST Act.
The concerned officer from the Revenue has not objected to the admission of the
application. The application is, therefore, admitted.
2. Submissions of the applicant :
2.1 Sl. No. 3 of the Exemption Notification exempts from payment of
GST any “pure service” (excluding works contract service or other composite
supplies involving supply of any goods) provided to the Central Government,
State Government or Union territory or local authority or a Governmental au-
thority or a Government Entity by way of any activity in relation to any function
entrusted to a Panchayat under Article 243G of the Constitution or in relation to
any function entrusted to a Municipality under Article 243W of the Constitution.
Sl. No. 3A of the Exemption Notification extends it to a “composite supply of
GST LAW TIMES  16th April 2020  269