The AAR determined that services provided by the applicant for ...

Waste Processing Services for Chennai Corporation Qualify for GST Exemption Under Notification 12/2017

March 10, 2025

Case Laws GST AAR

The AAR determined that services provided by the applicant for maintaining micro-compost centers and processing wet waste for Greater Chennai Corporation are classifiable under SAC Heading 9994, specifically group 99943 "Waste Treatment and Disposal services." The service does not involve door-to-door waste collection but rather waste processing and disposal. The AAR ruled that these services qualify for GST exemption under Serial No.3 of Notification 12/2017-Central Tax (Rate) as they constitute "pure services" provided to a local authority for activities entrusted to municipalities under Article 243W of the Constitution, in accordance with Solid Waste Management Rules 2016.

View Source

← Previous Next →

The AAR determined that services provided by the applicant for ...

Waste Processing Services for Chennai Corporation Qualify for GST Exemption Under Notification 12/2017

March 10, 2025

Case Laws GST AAR

You may also like:

Classification of the services - bio-mining and waste remediation services - The AAR ruled that the services were classified under SAC 9994, which encompasses sewage and...

Exemption from GST - pure services or not - Comprehensive architectural services provided by the Applicant to Municipal Corporation of Greater Mumbai - GST exemption is...

Classification of supply of services - providing conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation - Being a...

Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc.,...

Exemption from GST or not - deduction of TDS while paying consideration for the supply conservancy/solid waste management service to the Howrah Municipal Corporation -...

Eligibility criteria for GST exemption on hostel accommodation services, the requirement for GST registration based on turnover, the applicable GST rate for hostel...

Exemption from GST - supply of services (subscription of Clinical Key) to the All India Institute of Medical Sciences (AIIMS) - Governmental Authority or not - The...

Exemption from GST - car hiring services provided to Local Authority, Ahmedabad Municipal corporation - Ahmedabad Municipal Corporation has deducted TDS on the payment...

Exemption from GST or not - Pure service - contracts received from various city corporations and a municipality towards Solid waste management - The service recipients...

Classification of services - The activity undertaken by the applicant is waste treatment/processing of wet waste provided by GCC and maintenance of the designated Micro...

Levy of GST - export of services or not - place of supply - Intermediary services or independent service - The AAR clarified that the applicant's services to foreign...

Exemption from GST or not - supply of Security Services rendered to various sites of Municipal Corporations - The Municipal Corporations may also be involved in various...

AAR ruled on GST exemption for manpower services provided by the applicant to Webel Technology Limited (WTL) for a government project. While the services qualify as...

Exemption under Article 243G of the constitution or not - pure services - The Authority for advance ruling (AAR) established that the supply of certain manpower services...

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc. - News

Quick Updates: