https://www.taxtmi.com/caselaws?id=788544 Waste remediation, bio-mining, and scientific disposal of legacy waste were classified under Heading 9994 as sewage, waste collection, treatment, disposal, and environmental protection services, so GST at 18% applied. The activity was also treated as pure services because no goods were supplied, and the recipient qualified as a Governmental Authority established under State law. As the services related to solid waste management, a municipal function under Article 243W, the conditions for exemption under Sl. No. 3 of Notification No. 12/2017-CT (Rate) were satisfied, and the services were held exempt. en-us Wed, 04 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788544 Waste remediation, bio-mining, and scientific disposal of legacy waste were classified under Heading 9994 as sewage, waste collection, treatment, disposal, and environmental protection services, so GST at 18% applied. The activity was also treated as pure services because no goods were supplied, and the recipient qualified as a Governmental Authority established under State law. As the services related to solid waste management, a municipal function under Article 243W, the conditions for exemption under Sl. No. 3 of Notification No. 12/2017-CT (Rate) were satisfied, and the services were held exempt. Case-Laws GST Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788544