TaxTMI 
TaxTMI 
2020 (7) TMI 448
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....er the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s Zigma Global Environ Solutions Private Limited, (hereinafter referred to as Applicant), are the service providers of Municipal Solid Waste (MSW) Management solutions. As an MSW Management company, Zigma Global offers solutions involving segregation, treatment, recycling of Municipal Solid Waste (MSW) and thus clearing MSW landfills. The services provided by Zigma are mandated under the solid waste management Rules 2016 and Central Pollution Control Board Guidelines for Disposal of Legacy Waste, February, 2019. M/s Tirupati Smart City Corporation, Tirupati Municipal Corporation, 13-29-M9-1-00, Tilak Road, East Tirupati - 517501, Chittoor District, Andhra Pradesh (SPV), which is incorporated on 21.10.2016 as per G.O.Ms.No.258, Govt, of A.P have invited tenders for "Solid Waste Management Project - Remediation of Existing MSW Dumpsite at Ramapuram through Bio-Mining Process under implementation of the Smart City Mission in Tirupati" and M/s ZEGS was aw....
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....waste at the dump site. b. The Contractor should ensure total stabilization of the waste dump so that it releases no offensive odours and generates no leachates, so as to have the reclaimed land fit for any other purpose including construction after the settling period as approved scientifically. c. The Contractor should take precaution of minimizing flies, rodents and bird menace and fire hazards. d. The Contractor should as in above section deal with pre-process output such as RDF, while recyclables be sold to appropriate vendors. The pre-process and post composting process rejects shall be handled as per SWM Rules, 2016. The bidder should explore the possibility of minimizing the quantum of inert with alternatives. The accumulated inert /rejects should not sent for any other applications/uses. e. The plastic material segregated from the compost shall be handled as per Solid Waste Management Rules-2016. f. After the removal of dump, the site shall be reclaimed to its natural ground level. g. The transportation and storage of the inert material and the compost material shall entirely be under the scope of the bidder under this project. 1.2.1 SITE DEVELOPMENT &....
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....he facility and machinery in order to operate for the Contract period. 1.2.3 A WARENESS & EXTENSION ACTIVITIES a. The Contractor shall undertake a mass awareness/ sensitization programme, in surrounding residential/ village area, so as to ensuring the local people are aware and taken into confidence of the bio-reclamation activities. b. The Contractor shall create a sustained system of information, education and communication for Bio-Mining& reclamation through collaborations with expert institutions and civil societies and also disseminate through their own website. c. The Contractor shall devise appropriate measures in consultation with expert institutions for Bio-Mining& reclamation and for sale of recycle products in the best possible manner. d. The Contractor can keep a track of the progress of its activities and establish a database and update on a regular basis in-order to optimize its activities e. The Contractor can coordinate with the TMC for successful engagement of this Contract. f. The Contractor will involve community participation and discuss with the citizen community in order to ensure a free flow of information. 1.2 COMPLETION & EXIT At ....
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....nded. The relevant portion of the Notification is appended as under: SI. No Chapter, Section, Heading, Group Service Code (Tariff) Description of Services Rate (Percent) Condition 3 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a panchayat under article 243G of the constitution or in relation to any function entrusted to a Municipality under article 243W of the constitution. Nil Nil From the scope of the services it is understood that the applicant is providing exclusively services only and don't supply any goods in what so ever manner. With reference to the question whether M/s. Tirupati Smart City Corporation is a "Governmental Authority as per the definition of Notification No.12/2017 Central Tax (Rate) dated 28.06.2017, the following submissions are made: The "Governmental Authority" has been defined as under, as per Notification No.12/2017 Central Tax (Rate) dated 28.06.2017. (zf)....
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.... (r) Regulation of slaughter houses and tanneries. Regarding, M/s Tirupati smart city corporation limited, it is submitted that Andhra Pradesh government has floated Tirupati smart city corporation limited for the development of Tirupati as smart city as a Special purpose Vehicle (SPV). The SPV will be owned by the state government and the Tirupati Municipal Corporation on 50:50 ratio. The SPV will be governed by a board of directors and is answerable to union and state governments, Tirupati Municipal Corporation and all other stakeholders. The paid-up capital of the Special Purpose of Vehicle will be Rs. 5 lakhs divided into 50,000 equity shares of Rs. 10/- each. This paid up capital will be increased as and when the funds are released to the SPV. The share holding Tirupati smart city corporation limited is as under. (Copy of AP Govt GO is enclosed in the Annexure). In the following cases the Hon'ble Advance Ruling Authority of Andhra Pradesh has considered the definition of the "Government Authority" as per Notification No: 12/2017 Central Rate dated 28/06/2017 as amended. 1. M/s Sealwel Corporation Private Limited, AAR NO.03/AP/GST/2019 dated:30.01.2019 = 20....
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.... 1. Singh Transport 2. Mahendra Roy 3. Time Tech Waste Solutions Private Limited 4. Indrajit Singh, carrying on business under the trade name M/s Maruti Enterprise 6. Record of Personal Hearing: Sri B. Venkateswaran, GST Consultant, the authorized representative of the applicant appeared for Personal Hearing on 19.12.2019 and they reiterated the submission already made in the application. 7. Discussion and Findings: We have examined the issues raised in the application. The taxability, classification of the services, applicable rate of tax, eligibility of exemption etc., for the Goods and Services supplied or to be supplied, as governed under the provisions of respective GST Acts are examined. The issue at hand is to decide the Classification of the services provided by the applicant. From the record we find that the applicant is Municipal Solid Waste (MSW) Management Company, which offers solutions involving segregation, treatment, recycling of Municipal Solid Waste (MSW) and thus clearing MSW landfills. The applicant seeks clarity in this regard whether the nature of the activities of the applicant falls under SAC Code No: 99....
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....ent or a State Legislature; or (ii) established by any Government, with ninety per cent or more participation by way of equity or control, to carry out any function entrusted to a panchayat under article 243G or to a municipality under article 243W of the Constitution." Now we examine whether the TSCCL is qualified by the above conditionalities. (i) Whether the applicant is set up by an Act of Parliament or a State Legislature? The applicant does not fall under this category (ii) (a) Whether it is established by any Government? Tirupati Smart City Corporation Limited (TSCCL) is a Special Purpose Vehicle (SPV) created by the Government of Andhra Pradesh vide G.O.MS. NO. 258, Municipal Administration & Urban Development (UBS) Department dt: 21.10.2016 (b) Whether the applicant possesses 90% or more participation by the Government by way of equity or control. As far as the 'equity' part is concerned, Tirupati Smart City Corporation Limited (TSCCL) is a limited company incorporated under the Companies Act, 2013 in which the Andhra Pradesh State Government and the Tirupati - Municipal Corporation are the promoters having 50:50 equity share holding, ....