GST on the monthly license fee collected for the work contract of maintenance of toilets at Bus Station– Notification No. 12/2017-Central Tax (Rate) –-- The petitioner sought direction in the nature of “Writ of Mandamus” declaring the action of the Respondents in demanding GST on the monthly license fee collected from the Petitioner for the work contract of maintenance of toilets at Bus Station, as illegal, arbitrary and contrary to the exemption granted by Notification No.12/2017-Central Tax (Rate), Dt.28.06.2017. The court observed that Notification No.12/2017-Central Tax (Rate), would show that Heading 9994 relates to “Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets” and the rate of tax against the said heading is shown as “nil”. As the notifications are still in force and no notification is issued modifying or overriding the same.

Held that:- The Hon’ble High Court allowed the Writ Petition, declaring the action of the respondents in demanding GST on the monthly license fee paid by the petitioner for the work contract of maintenance of toilets at bus station as illegal and improper.