https://www.taxtmi.com/caselaws?id=450201 AAR Tamil Nadu ruled on classification of bio-mining and waste remediation services provided to Tumakuru City Corporation. The services were classified under SAC heading 9994 attracting 18% GST, covering both site remediation (SAC 999441) and non-hazardous waste treatment (SAC 999433). However, the services qualified for exemption under Notification 12/2017 as they constituted pure services provided to a local authority for functions entrusted to municipalities under Article 243W of the Constitution. The authority declined to rule on whether the Smart City Corporation qualified as governmental authority, finding it outside the scope of advance ruling provisions. en-us Fri, 17 Nov 2023 00:00:00 +0530 Sat, 26 Apr 2025 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450201 AAR Tamil Nadu ruled on classification of bio-mining and waste remediation services provided to Tumakuru City Corporation. The services were classified under SAC heading 9994 attracting 18% GST, covering both site remediation (SAC 999441) and non-hazardous waste treatment (SAC 999433). However, the services qualified for exemption under Notification 12/2017 as they constituted pure services provided to a local authority for functions entrusted to municipalities under Article 243W of the Constitution. The authority declined to rule on whether the Smart City Corporation qualified as governmental authority, finding it outside the scope of advance ruling provisions. Case-Laws GST Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450201