Whether sweeping service to the Govt is eligible for exemption under Sl No. 3 or 3A of Notification No. 1136-FT dated 28-6-17
Sanitation and similar services’ are classified under SAC 99945. It includes sweeping and cleaning, but only with reference cleaning of a road or street. Sweeping of premises – public or residential – is not classified under ‘Sanitation or similar service’, Sweeping service that the Applicant supplies to the Housing Directorate cannot, therefore, be classified as an 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.
West Bengal Authority of Advance Ruling
NIS Management Ltd
37/WBAAR/2018-19 dated 28/01/2019
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