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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.
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.
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