https://www.taxtmi.com/caselaws?id=396779 The Authority for Advance Ruling classified the services provided by the Municipal Solid Waste Management Company under SAC Code No: 9994. The services were deemed as pure services exempted under SI.No.3 of Notification No: 12/2017. M/s Tirupati Smart City Corporation was recognized as a "Governmental Authority." As the services were exempt from GST, no Tax Deducted at Source (TDS) liability arose. en-us Tue, 05 May 2020 00:00:00 +0530 Wed, 19 Mar 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396779 The Authority for Advance Ruling classified the services provided by the Municipal Solid Waste Management Company under SAC Code No: 9994. The services were deemed as pure services exempted under SI.No.3 of Notification No: 12/2017. M/s Tirupati Smart City Corporation was recognized as a "Governmental Authority." As the services were exempt from GST, no Tax Deducted at Source (TDS) liability arose. Case-Laws GST Tue, 05 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396779