https://www.taxtmi.com/highlights?id=86391 The AAR determined that services provided by the applicant for maintaining micro-compost centers and processing wet waste for Greater Chennai Corporation are classifiable under SAC Heading 9994, specifically group 99943 "Waste Treatment and Disposal services." The service does not involve door-to-door waste collection but rather waste processing and disposal. The AAR ruled that these services qualify for GST exemption under Serial No.3 of Notification 12/2017-Central Tax (Rate) as they constitute "pure services" provided to a local authority for activities entrusted to municipalities under Article 243W of the Constitution, in accordance with Solid Waste Management Rules 2016. en-us Mon, 10 Mar 2025 11:06:08 +0530 Mon, 10 Mar 2025 11:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=86391 The AAR determined that services provided by the applicant for maintaining micro-compost centers and processing wet waste for Greater Chennai Corporation are classifiable under SAC Heading 9994, specifically group 99943 "Waste Treatment and Disposal services." The service does not involve door-to-door waste collection but rather waste processing and disposal. The AAR ruled that these services qualify for GST exemption under Serial No.3 of Notification 12/2017-Central Tax (Rate) as they constitute "pure services" provided to a local authority for activities entrusted to municipalities under Article 243W of the Constitution, in accordance with Solid Waste Management Rules 2016. Highlights GST Mon, 10 Mar 2025 11:06:08 +0530 https://www.taxtmi.com/highlights?id=86391