GST
TRT-2025-
AAR Kerala
Date:-25-08-22
In:-
Issue Favourable to Tax Payer ?:-
Date of order: 25th August 2022.
Facts:
- The applicant, M/s. Zigma Global Environ Solutions Private Limited are the service provider of Municipal Solid Waste (MSW)management solutions.
- The applicant is providing solid waste management as per the provisions of Solid Waste Management Rule, 2016 and Central Pollution Control Board Guidelines for Disposal of Legacy Waste, February, 2019 to Kollam Municipal Corporation (KMC).
Issue:
- Whether aforesaid services provided by the Applicant is exempted under Sl.No.3 of Notification No.12/2017 dated 28-07-2017 as amended?
Order:
- The authorities observed that activity of the applicant merits classification under SAC 9994 - Sewage and waste collection, treatment and disposal and other environmental protection services - Group - 99943 - Waste treatment and disposal services as per Annexure to Notification No.11/2017 CT (Rate) dated 2B.6.2017.
- The authorities further observed that the work entrusted with the applicant fall under the functions entrusted to a municipality under the twelfth schedule to Article 243W of the Constitution viz. (f) public health, sanitation conservancy and solid waste management.
- Further, Kollani Municipal Corporation is a local authority as defined in clause (69) of Section 2 of the CGST Act, 2017.
- In view of the same, the aforesaid services provided by the applicant are exempted under S1. No. 3 of Notification No. 12/2017-C.T. (Rate) dated 28.06.2017 as amended.
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