TaxTMI 
TaxTMI 
2025 (3) TMI 471
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....ion of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein after referred to as the Act) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Services Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Services Tax Act. M/s Nellai Motors, having registered premises at No. 112, 3rd Street, Collector Nagar, Anna Nagar, Western Extension, Chennai-600101 hereinafter referred to as the Applicant) is registered under the GST Act 2017 with GSTIN 33AAKFN8380Q1ZG. The Applicant has sought Advance Ruling on the following questions: 1. What is the classification of the service viz., "Maintaining the micro-compost centres and processing the wet waste provided by the Greater Chennai Corporation at designated locations in North Region Zones 1,2,3,4,5 in Chennai? 2. Whether the aforesaid service provided by the Applicant is entitled to exempt....
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....ent areas. (v) The process should be free from emission, pollution, and contamination of the environment including atmosphere, air, water and earth including control of dust and noise pollution as per TNPCB norms. (vi) The by-product of manure to be handed over to the GCC. 2.4. The Applicant entered into an agreement with the GCC for maintenance of micro-composting centres. The agreement adopted the obligations stipulated in the Request for proposal, work order and the proposal. 3.1. On interpretation of law, they had referred to Sl. No.3 of exemption Notification 12/2017 CT(R) dated 28.06.2017; Circular No 51/25/2018-GST, dated 31/07/2018, wherein the Central Government clarified that the service tax exemption at Serial No. 25 (a) of Notification No. 25/2012 dated 20.06.2012 has been substantially, although not in the same form, continued under the GST era. They have stated that to qualify for the exemption under Notification No 12/2017-Central Tax (Rate), three conditions have to be cumulatively satisfied: (a) The supply must be a pure service; (b) Such service must be provided to the Central Government, State Government or Union territor....
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....stitutions of self-government and such law may contain provisions for the devolution of powers and responsibilities upon Municipalities, subject to such conditions as may be specified therein, with respect to (i) the preparation of plans for economic development and social justice; and (ii) the performance of functions and the implementation of schemes as may be entrusted to them including those in relation to the matters listed in the Twelfth Schedule. The Twelfth Schedule to the Constitution contains 18 entries which are constitutionally designated as the functions of municipalities. Most notably, Entry 6 in the Twelfth Schedule provides that "Public health, sanitation conservancy and solid waste management" and Entry 8 of the Twelfth Schedule provides that "Urban forestry, protection of the environment and promotion of ecological aspects" shall be municipal functions. Hence, the services rendered by them to GCC are in relation to a function entrusted to a Municipal Corporation under Article 243-W of the Constitution in as much as they pertain to solid waste management in the City of Chennai. 3.2. The applicant has placed reliance on the following case laws to substantiate the....
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....ated 28.06.2017 and informed that similar advance ruling was issued by the Tamil Nadu Authority for Advance Ruling in the case of M/s. Jay Kay Trans AAR No.30/2022, dated 29.07.2022. 6. DISCUSSIONS AND FINDINGS 6.1 We have carefully examined the statement of facts, supporting documents filed by the Applicant along with application, oral submissions made at the time of personal hearing. It is seen that the applicant has entered into an agreement with Greater Chennai Corporation (GCC) for maintaining the micro-compost centers and processing the Wet Waste provided by the GCC at designated locations in North Region Zones 1, 2, 3, 4 & 5 in Chennai. The applicant is before us seeking ruling on the following questions: (1) What is the classification of the service viz., "Maintaining the micro-compost centres and processing the wet waste" provided by the GCC at designated locations in North Region Zones 1, 2, 3, 4 & 5 in Chennai? (2) Whether the aforesaid service provided by the Applicant is entitled to exemption serial No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017, as amended. under The questions raised relates to classification of servi....
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....t charged on the service charges billed. 7.1. With the above factual position, the first question raised by the applicant on classification of the activity is taken up for discussion. Scheme of Classification of Services is provided in the Annexure to Notification No. 11/2017-C.T(Rate) dated 28.06.2017. SAC 9994 as given in the said Annexure is extracted below: 629 Heading 9994 Sewage and waste collection. treatment and disposal and other environmental protection services 630 Group 99941 Sewerage, sewage treatment and septic tank cleaning services 631 999411 Sewerage and sewage treatment services 632 999412 Septic tank emptying and cleaning services 633 Group 99942 Waste collection services 634 999421 Collection services of hazardous waste 635 999422 Collection services of non-hazardous recyclable materials 636 999423 General waste collection services, residential 637 999424 General waste collection services, other nowhere else classified 638 Group 99943 Waste treatment and disposal services ....
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....authority or a Government Entity 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"; The above entry exempts • Pure Services falling under Chapter 99 • Provided to Central Government/State Government/Union Territory/Local authority/a Government authority a Government Entity • By way of any activity in relation to any function entrusted to a • Panchayat under Article 243G of the Constitution • Municipality under Article 243W of the Constitution The first criteria to be satisfied is that the services rendered should be 'Pure services' falling under Service Code 99, in the instant case as it can be seen from the facts listed at para 7 above that the applicant is obligated to maintain the Micro compost Centres and process the wet waste provided by GCC using his work force and the GCC will support with the input requirements and facilitate with the required infrastructure. The applicant using the requisite manpower will maintain the m....