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Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the local authority.
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Residential housing-unit sweeping, cleaning, collection, segregation and storage of garbage are classified as general waste collection services under SAC 999423, which is more specific than the residuary category for other services not elsewhere specified. The arrangement is not eligible for the exemption available for composite supplies of goods and services to a local authority in relation to municipal functions. Cleaning and garbage removal formed the predominant supply, while welfare kits, bins, tools and consumables merely facilitated service performance and were procured at the service provider's cost. As ownership or possession of those items was not transferred to the local authority, no supply of goods occurred and the composite-supply condition was not met.
Residential housing-unit sweeping, cleaning, collection, segregation and storage of garbage are classified as general waste collection services under SAC 999423, which is more specific than the residuary category for other services not elsewhere specified. The arrangement is not eligible for the exemption available for composite supplies of goods and services to a local authority in relation to municipal functions. Cleaning and garbage removal formed the predominant supply, while welfare kits, bins, tools and consumables merely facilitated service performance and were procured at the service provider's cost. As ownership or possession of those items was not transferred to the local authority, no supply of goods occurred and the composite-supply condition was not met.
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