https://www.taxtmi.com/caselaws?id=788540 Bio-mining of waste and site remediation involving excavation, screening, shredding, processing and scientific disposal of legacy waste was treated as falling under Heading 9994, covering waste treatment, disposal and site remediation services, with GST applicable at 18%. The same activity, when supplied as a pure service to Ariyalur Municipality, was held to qualify for exemption under Sl. No. 3 of Notification No. 12/2017-CT because the recipient is a local authority and the work relates to solid waste management, a municipal function under Article 243W and the Solid Waste Management Rules, 2016. The ruling also noted that the third question was outside the scope of advance ruling for the applicant's supply. en-us Fri, 27 Feb 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788540 Bio-mining of waste and site remediation involving excavation, screening, shredding, processing and scientific disposal of legacy waste was treated as falling under Heading 9994, covering waste treatment, disposal and site remediation services, with GST applicable at 18%. The same activity, when supplied as a pure service to Ariyalur Municipality, was held to qualify for exemption under Sl. No. 3 of Notification No. 12/2017-CT because the recipient is a local authority and the work relates to solid waste management, a municipal function under Article 243W and the Solid Waste Management Rules, 2016. The ruling also noted that the third question was outside the scope of advance ruling for the applicant's supply. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788540