The Kerala Authority for Advance Ruling (AAR), has recently, in an application filed before it, held that bio –mining and scientific closure of legacy wastes, are exempted from GST.
The aforesaid observation was made by the Authority when the applicant M/s. Zigma Global Environ Solutions Private Limited, a service provider of Municipal Solid Waste (MSW)management solutions, filed an application before it with regard to the Classification of the services viz Bio- Mining and Scientific Closure of Legacy wastes at the dump site in Kureepuzha, Kellam, to be provided by the Applicant to the Superintending Engineer, Kollam Municipal Corporation.
The question seeking the advance ruling being as to Whether the aforesaid services provided by the Applicant are exempted under Sl.No.3 of Notification No.12/20 17 dated 28.06.2017 as amended, the Authority observed as follows:
“The said services are classifiable under SAC 9994 as per the Annexure to Notification No. 11/2017-C.T. (Rate) dated 28.06.2017”
“Further, they are exempted under S1. No. 3 of the Notification No. 12/2017-C.T. (Rate) dated 28.06.2017 as amended”, concluding its observation, the Authority ruled.
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