Rate of Tax — The Applicant is a service provider who is engaged in the business of executing service contracts. The Applicant sought Advance Ruling on "whether the services provided in relation to solid waste management, water supply operations, garbage collection door to door and disposal, cleaning of colony i.e. garden, street and open area, drainage system, sewerage cleaning of water tank (all UG Sump & Over head tank), cleaning of common area of residential area developed by Chhattisgarh Housing Board and not handed over to the local authority by Chhattisgarh Housing Board (CGHB) are exempt, under as per notification no. 12/2017 dated 28th June, 2017 as updated and amended time to time or not." The Authority ruled out that aforesaid activities and and all other related work pertaining to operation and maintenance will be treated as exempt supply as per notification No 12/2017-State Tax (Rate) No. F-10-43/2017/CT/V(80), Naya Raipur, Dated 28.06.2017, Serial No. 3, Chapter 99.[2018] 7 TAXLOK.COM 076 (AAR-Chhattisgarh)