Nil tariff GST on Services by way of public conveniences part 4

Services by way of public conveniences attracts no GST

 

What is the concessional rate of GST on Services by way of public conveniences provision of facilities of urinals or toilets? Does Services by way of public conveniences provision of facilities of urinals or toilets fall under GST exempted items?  I am doing Services by way of public conveniences provision of facilities of urinals or toilets. Should I need to pay GST?

Nil tariff GST on Services by way of public conveniences part 4


As per GST Law 2017, there is no GST payable on Services by way of public conveniences provision of facilities of urinals or toilets.  

So the rate of GST payable on Services by way of public conveniences provision of facilities of urinals or toilets is nil rate.

 

 

 

Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively.  Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%.   The most essential goods and services attract nil rate of GST under Exempted Categories.     Luxury goods and services and certain specific goods and services   attract additional cess than 28% GST.

 

The above details about GST rate tariff on Services by way of public conveniences provision of facilities of urinals or toilets is only for information.

The validity of above information and amendments about GST rate on Services by way of public conveniences provision of facilities of urinals or toilets may be verified before any business dealing.

 

 

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Comments


Edwin Gonsalves: Is the GST applicable on construction of toilet block at church premises? As a contractor, i want to put if gst is applicable, in quotation for the same. If it's applicable then how much. Thank you.

Akhil: If I am a lessor and I had leased out a pay & use public toilet facility to a tenant for a licence fee, can I charge GST on such license fee.

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