https://www.taxtmi.com/caselaws?id=400570 Scientific processing of legacy municipal solid waste by bio-mining, including excavation, segregation, treatment and disposal, was classified under SAC 9994, Group 99943, because the dominant character of the supply was waste treatment and disposal rather than independent land reclamation. The supply was also treated as a pure service provided to a local authority for a municipal function connected with solid waste management and bio-mining of dump sites, so the exemption under Sl. No. 3 of Notification No. 12/2017-C.T. (Rate) applied. en-us Wed, 21 Oct 2020 00:00:00 +0530 Fri, 21 Mar 2025 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400570 Scientific processing of legacy municipal solid waste by bio-mining, including excavation, segregation, treatment and disposal, was classified under SAC 9994, Group 99943, because the dominant character of the supply was waste treatment and disposal rather than independent land reclamation. The supply was also treated as a pure service provided to a local authority for a municipal function connected with solid waste management and bio-mining of dump sites, so the exemption under Sl. No. 3 of Notification No. 12/2017-C.T. (Rate) applied. Case-Laws GST Wed, 21 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400570