GST
TRT-2025-
AAR Tamil Nadu
Date:-30-06-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order Date: 30 June 2022
Facts:
- The Applicant, M/s Srinivas Waste Management Services, is engaged in bio management sector and does all types of waste management like collection and transportation, Manpower supply, Bio minning, Micro composing centre and Bio CNG gas.
- The applicant has been awarded the work of removal of legacy waste through biomining process to reclaim the existing dumpyard, revamping of dumpsite through biomining to recover land, maintaining the micro compost centers and processing wet waste, labour contract for collection and removing wet waste and bulk waste.
Issue:
- Whether contracts received from various city corporations and a municipality towards Solid waste management is exempted from GST vide Sl.No.3 of Notification 12/2017-CT. (Rate) dated 28.06.2017?
- Whether contracts received from various city corporations and municipalities towards removal of legacy waste dumped at dump site through bio-mining process is exempted from GST vide SI.No.3 of 12/2017-C.T. (Rate) dated 28.06.2017?
Order:
- The Authorities observed that contracts entered into with various city corporations and municipalities is towards supply of pure services in relation to Solid waste management, except the contract pertaining to Bio-CNG carried out at Central Asphaltic Plant as in involves supply of goods as well as services, hence does not qualify pure services.
- Accordingly, contract entered with other city corporations and municipalities are exempted from GST vide SI.No.3 of Notification 12/2017-CT(rate) dated 28.06.2017(as amended).
- Further, contracts entered into with various city corporations and municipalities towards supply of pure services towards removal of legacy waste dumped at dump site through bio-mining process are exempted from GST vide SI.No.3 of Notification 12/2017 CT(rate) dated 28.06.2017(as amended).
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