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Bio-mining of legacy waste, including excavation, screening, shredding, segregation, treatment and scientific disposal with dump-yard reclamation, was classified under SAC 9994 as waste treatment, disposal and site remediation services and stated to attract GST at 18%. The Authority nevertheless held the supply to Ariyalur Municipality exempt under Sl. No. 3 of Notification No. 12/2017-Central Tax because it was a pure service, involved no supply of goods, and related to municipal functions such as public health, sanitation and solid waste management entrusted under Article 243W. The separate query on the recipient's status was held outside advance ruling jurisdiction, so no ruling was given on that question.
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