Bio-mining and waste remediation services exempt from GST when provided as pure services to municipal authorities.

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....Classification of the services - bio-mining and waste remediation services - The AAR ruled that the services were classified under SAC 9994, which encompasses sewage and waste collection, treatment, disposal, and other environmental protection services, attracting a GST rate of 18%. - The services provided were considered "pure services" to a local authority (Tumakuru City Corporation) related to functions entrusted to a Municipality under Article 243W of the Constitution. Therefore, these services were exempt from GST.....