The Authority of Advance Ruling (AAR), Tamil Nadu ruled that the waste collection, segregation, treatment, transportation and disposal services under the Service Agreements not exempted from GST.
The applicant, M/ s. Sumeet Facilities Limited is engaged in waste collection, segregation, treatment, transportation and disposal services.
The applicant sought the advance ruling on the issue in respect of the Classification·of services and whether the activity of waste collection, segregation, treatment, transportation and disposal services carried out by the Applicant under the Service Agreements entered with both concessionaires is exempted from Goods and Services Tax in terms of entry no.3 of the Notification 12/ 2017- Central Tax (rate) dated June 28, 2017.
The coram consisting of Kurinji Selvaan and B. Senthilvelavan ruled that the supply of services by the applicant relating to waste collection, segregation, treatment, transportation and disposal services under the Service Agreements entered with both concessionaires are classified under SAC 9994 in terms of Notification No. 11/ 2017 C.T. (Rate) dated June 28, 2017.
The Authority further ruled that the activity undertaken by the applicant under the Service Agreements entered with both concessionaires are not exempted from Goods and Services Tax in terms of entry no.3 of the Notification 12/ 2017- Central Tax dated June 28, 2017 on the grounds that the entry applies to Pure services provided to the defined clause of service recipients and the services are to be of any activity in relation to any function entrusted to a Panchayat/ Municipality under Article 243 G/ 243W of the Constitution.
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