https://www.taxtmi.com/caselaws?id=767085 AAR Tamil Nadu ruled that maintaining micro-compost centers and processing wet waste for Greater Chennai Corporation classifies under SAC 9994 group 99943 (Waste Treatment and Disposal services) rather than waste collection services. The applicant processes wet waste at designated locations, employs personnel for maintenance, and transfers all by-products to GCC without charges, receiving service fees based on tonnage processed. The authority held this service qualifies for GST exemption under Serial No.3 of Notification 12/2017-Central Tax (Rate) as it constitutes pure services to a local authority for activities entrusted to municipalities under Article 243W of the Constitution. en-us Wed, 12 Feb 2025 00:00:00 +0530 Thu, 05 Jun 2025 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767085 AAR Tamil Nadu ruled that maintaining micro-compost centers and processing wet waste for Greater Chennai Corporation classifies under SAC 9994 group 99943 (Waste Treatment and Disposal services) rather than waste collection services. The applicant processes wet waste at designated locations, employs personnel for maintenance, and transfers all by-products to GCC without charges, receiving service fees based on tonnage processed. The authority held this service qualifies for GST exemption under Serial No.3 of Notification 12/2017-Central Tax (Rate) as it constitutes pure services to a local authority for activities entrusted to municipalities under Article 243W of the Constitution. Case-Laws GST Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767085