https://www.taxtmi.com/caselaws?id=429221 The AAR, West Bengal ruled that DBFOT services for Municipal Solid Waste Processing facility fall under SAC 9994 and attract 18% GST. The supply was classified as waste management services, not pure services, since it involves supply of goods including construction materials and packaging for bye-products. The applicant failed to qualify for exemption under serial number 3 of the exempt notification as the services weren't pure services and SUDA, being a registered society rather than a local authority as defined under GST Act, couldn't be treated as government/local authority for exemption purposes. en-us Fri, 23 Sep 2022 00:00:00 +0530 Thu, 10 Apr 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429221 The AAR, West Bengal ruled that DBFOT services for Municipal Solid Waste Processing facility fall under SAC 9994 and attract 18% GST. The supply was classified as waste management services, not pure services, since it involves supply of goods including construction materials and packaging for bye-products. The applicant failed to qualify for exemption under serial number 3 of the exempt notification as the services weren't pure services and SUDA, being a registered society rather than a local authority as defined under GST Act, couldn't be treated as government/local authority for exemption purposes. Case-Laws GST Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429221