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TMI Blog2022 (10) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... e dumpsite in Kureepuzha, Kollarn" to be provided by the Applicant to the Superintending Engineer, Kollarn Municipal Corporation? 3.2. Whether aforesaid services provided by the Applicant are exempted under SI.No.3 of Notification No. 12/2017 dated 28.06.2017 as amended? 4. Contentions of the Applicant: 4.1. The applicant is the service providers of the Municipal solid waste management solutions. They are offering solutions involving segregation, treatment, recycling of municipal solid waste (MSW) and thus clearing MSW landfills. ZGES's team of design experts and environmental engineers are working with a mission of transforming the waste in the dump yards to add immense value in enabling circular economy and thus free the country from the perils of air pollution, water pollution and soil contamination. The services provided by Zigma are mandated under the Solid Waste Management Rules (SWM), 2016 and Central Pollution Control Board Guidelines for Disposal of Legacy Waste, February', 2O19.The Kollarn Municipal Corporation (KMC), have invited request for proposal for Bio-Mining and Scientific Closure of Legacy wastes at the dumpsite in Kureepuzha, Kollarn. With reference t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tics, composition and quantum of the waste at the project site. Dumpsite reclamation will be done by dividing the site into suitable sectors / loops in consultation with the Engineer-in-charge based on the priority of land reclamation. Excavating the existing mixed compacted waste in the land portion allocated / earmarked by the authority and sieving them by mechanical sieving machine or any other suitable technology proposed and accepted by the Engineer-in-charge. The contractor shall deploy sufficient machinery, manpower and required resources to execute the project scope within the project duration. Provision, installation, operation and maintenance of plant, machineries, infrastructure facilities and amenities for excavation, sieving of the excavated waste, storing the segregated materials, reuse, marketing, selling, and transporting them from the project site. 4.4. Further construction of temporary shed, platform and creation of facilities for handling, separating, segregating, storing and quantifying of the excavated waste and processing of the material will be the responsibility of the bidder, and the additional payment will be made for the same. Excavating the soil which l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice, providing water, power, sanitation facilities and accommodation facilities for workers at the project as per statutory standards at the cost of the contractor. Providing security arrangement for the project site, machineries, equipment etc. at its own cost. Bio-mining process is as follows: pre-stabilization - the entire landfill site is converted into equal sized windrows and turned frequently along with spraying of bio-culture and de-odouriser. This would ensure removal of stench, reduction of files, elimination of pathogenic activities, complete bio-degradation and reduction of moisture. Sorting and segregation - in this stage, the mobile state of the art system separates the excavated landfill waste into soil, stones and combustibles with utmost accuracy thus ensuring an impeccable quality of aggregate. Disposal - in this stage, the non-combustible fractions namely soil and stones are disposed for construction / earth filling and combustible factions as Refuse Derived Fuel to Cement companies. 4.5. It is also submitted that the applicant is providing solid waste management as per the provisions of Solid Waste Management Rule, 2016 and Central Pollution Control Board Guide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them falls under SAC Code No. 9994 "Sewage and waste collection, treatment and disposal and other environmental protection services" and in particular Group 99943 Waste treatment and disposal services" as per Annexure to Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017.With reference to the rate of GST for the services provided by the applicant, it is submitted that the services provided by the applicant me exempted under SI.No.3 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as amended. SI.No. Code Description of services Rate Condition 3 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution is NIL rate and NIL condition. Nil Nil 4.7. It is further contended that from the scope of the services, it is to be understood that the applicant is to provide exclusiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titution are as under:- (a) Urban planning including town planning. (b) Regulation of land-use and construction of buildings. (c) Planning for economic and social development. (d) Roads and bridges. (e) Water supply for domestic, industrial and commercial purposes. (f) Public health, sanitation conservancy and solid waste management. (g) Fire services. (h) Urban forestry, protection of the environment and promotion of ecological aspects. (i) Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded. (j) Slum improvement and up-gradation. (k) Urban poverty alleviation. (l) Provision of urban amenities and facilities such as parks, gardens, playgrounds. (m) Promotion of cultural, educational and aesthetic aspects. (n) Burials and burial grounds: cremations, cremation grounds; and electric crematoriums. (o) Cattle pounds; prevention of cruelty to animals. (p) Vital statistics including registration of births and deaths. (q) Public amenities including street lighting, parking lots, bus stops and public conveniences. (r) Regulation of Slaughter houses and tanneries. 4.9. Therefore, Kollam Municipal Corp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules Schedule I, H (2)). This is because of unhealthy leachate below the site and formation of flammable and offensive landfill gases from waste pockets that may remain unexcavated. Permissible options are reuse for SWM. open stadium, sports grounds, parks and gardens, parking lots, container yards, warehouses of non-flammables and similar facilities where people are not living or working all day and night. 4.12. From the above it is to be understood that the services provided by the applicant is "Solid Waste Management only". In the case of Applicants GSTN registration 37AAACZ8255D1Z5 at Andhra Pradesh, the Authority for Advance Ruling - Andhra Pradesh, in their Advance Ruling has held that "Solid Waste Management Project - Remediation of Existing MSW Dumpsite at Ramapuram through Bio-Mining Process under implementation of the Smart City Mission in Tirupati fall under SI. No. 32 of Heading 9994 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. Further the Authority has held that said service is exempted under SI.No.3 of Notification 12/2017 dated 28.07.2017 as amended. The decision taken by the AAR AP IN R NO-1O-AP-GST-2020 DT-05-05-2020 is squarely applicable in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ental protection services; and is exempted under SL No. 3 of the Notification No. 12/2017 CT (Rate)dated 28/6/2017 as amended. 7.2. The claim of the applicant was examined in light of the provisions contained in notification No. 11/2017 Central Tax (Rate) dated 28.6.2017. The entry reads as follows:- SI.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of services Rate Condition 32 9994 Sewage and waste collection, treatment and disposal and other environmental protection services 9 Nil 7.3. Further, the relevant portion of the Scheme of Classification of Services under GST notified as Annexure to Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 reads as follows: Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services Group 99941 Sewage, sewage treatment and septic tank cleaning services 999411 Sewerage and sewage treatment services 999412 Septic tank emptying and cleaning services Group 99942 Waste collection services 999421 Collection services of hazardous waste 999422 Collection services of non-hazardous recyc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution Nil Nil 7.6. The above entry exempts pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243 G of the Constitution, or in relation to any function entrusted to municipality under article 243 W of the Constitution. In order to qualify for the exemption under the above entry, the following conditions are to be satisfied:- a. The services must be pure services b. It must be provided to the Central Government, State Government, Union Territory or local authority c. The pure services must be by way of any activity in relation to any function entrusted to a Panchayat under Article 243 G of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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