Order Date – 30 May 2022

Key Pointers

• The applicant, M/s. Zigma Global Environ Solutions Private Limited, offers solution regarding segregation, treatment, recycling of Municipal Solid Waste (MSW) and thus clearing MSW landfills.
• The applicant obtained a bid by the Superintending Engineer, Tirumala Tirupati Devasthanams, Tirupati for "Processing and disposal of the legacy municipal solid waste near Kakulamanu tippa, Tirumala through Bio-remediation & Bio-mining.
• Application questioned that whether the service of ‘solid waste management’ provided by applicant falls under SI.No.32 of Heading 9994 of Notification No: 11/2017 Central Tax (Rate) dt. 28.06.2017 and whether they are exempted under Sl.No.3 of Notification 12/2017?
• The Authorities accepted the claim of applicant and held that the activities carried out by the applicant, as per Annexure to Notification No.11/2017 Central Tax (Rate), falls under SI.No.32 of Heading 9994 of Notification No: 11/2017 Central Tax (Rate) dt. 28.06.2017. However, there the activity carried out by the applicant doesn’t fall under the exempted category since  it has been amended further vide Notification No. 16/2021-Central Tax (Rate) dated November 18, 2021, w.e.f. January 1, 2022.