TaxTMI 
TaxTMI 
2026 (3) TMI 1299
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.... suppression 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 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. Gorantla Geosynthetics Ltd., No. 3, First Floor, Saraswathi Street, Mahalingapuram, Kodambakkam, Chennai - 600 034. (hereinafter called as the "Applicant") are registered under the GST Act with GSTIN 33AACCG6068M1ZC. The applicant is a service provider of Environmental Management solutions. Goa Waste Management Corporation has invited applications for "Remediation of Waste dump sites at various locations in the State of Goa" by bio mining process under implementation. The applicant has been selected as L2 bidder and awarded remediation work under GWMC Tender No. 08/2022-23 for "Remediation of Waste Dump Sites ....
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....ase wherein the Advance Ruling Authority held that such services are exempt for their project at Tumkur Municipal Corporation (Ref. Order No. 114/AAR/2023, dated 17.11.2023). 4. Interpretation of Law by the Applicant based on the statement of facts: 4.1 The applicant submits that the services provided by them has predominant characteristics of Solid Waste Management and they will fall under SAC Code No.9994 "Sewage and Waste Collection, treatment and disposal and other environmental Protection Services" and in particular Group 99943 - Waste treatment and disposal services as per Annexure to Notification No. 11/2017, Central Tax, dated 28.06.2017. 4.2 Goa Waste Management Corporation is under Government authority. For the purposes of this clause,- the expression "Government Authority" means an authority or a board or any other body,- (i) set up by an Act of Parliament 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 municipality under article 243W of constitution." As per Clause (f) of Twelfth Schedule to Artic....
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....ntation. The applicant has been selected as L2 bidder and awarded remediation work under GWMC Tender No. 08/2022-23 for "Remediation of Waste Dump Sites at various location in the State of Goa (Phase II)", and the applicant has accepted the L1 rates as per GWMC's bidding terms. They are handling a total volume of 38,360 m3 of legacy waste of excavation, screening and scientific disposal. This work is split between two locations, i.e., 23,322 m3 at Headland Sada, Mormugoa, and 15,038 m3 at the Taleigoa Waste Management facility. Their operations will utilize diesel-operated multi-deck mobile vibratory screens to ensure thorough segregation of waste into Refuse Derived Fuel (RDF), compost, grit, and inert fractions. All resulting materials will be disposed of in full compliance with the Solid Waste Management Rules, 2016 and CPCB guidelines of 2019, with RDF transported to cement plants or other approved facilities for co-processing. Compost and inerts are tested at laboratories prior to final disposal. Under these circumstances, the applicant had sought an advance ruling, on the following aspects, viz., 1. Classification of the services provided by the applicant. 2....
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....s collected and kept for years on any barren land or on a dedicated landfill, and the term 'Bio mining' refers to an environment friendly technique to separate soil and recyclables like plastic, metal, paper, textiles, Construction & Demolition waste materials and other solid materials from legacy waste. From the scope of work involved in the instant case, we find that the applicant is involved in 'Remediation of Waste Dump Sites' including 'disposal of the Waste fractions from the processing operation', whereby the applicant is expected to process approximately 38,360 cubic meters of legacy waste. 7.5 Accordingly, it becomes clear that the applicant is a Solid Waste Management company which offers solutions involving segregation, treatment, recycling of Legacy Waste and thus clearing and reclaiming the landfills. In the process, the applicant is also expected to dispose of the waste fractions from the processing operation scientifically in compliance with the applicable legal provisions. In short, applicant is seen to have been involved in Waste treatment and disposal services', and 'Site Remediation Services'. Under these circumstances, the applicant has sought a ruling on the....
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....der SI. No. 3 of the Notification No. 12/2017-CT dated 28.06.2017, as amended, it is seen that the entry at SI. No. 3 of the said Notification, reads as below:- Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) 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 above, it is observed that in order to be eligible for exemption under the said category of service, the following conditions are required to be satisfied, viz., • The services must be pure services; • The services should be provided to Central Government, State Government or Union Territory, a local authority or a governmental authority; • The pure services must be by way of any activi....
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.... we find that M/s. Goa Waste Management Corporation qualifies as a "Governmental Authority" as per clause (zf) of the Notification No. 12/2017-CT (Rate) dated 28.06.2017, as amended, as the same is set up by an Act of State Legislature, i.e., the Legislative Assembly of Goa. 7.11 The next criterion to be verified is whether the activity is a function entrusted to the Municipality. In this regard, it is observed that the 12th Schedule to Article 243W of the Indian Constitution deals with the provisions that specify the powers, authority and responsibilities of Municipalities, which is as listed below:- 1. Urban planning including town planning. 2. Regulation of land-use and construction of buildings. 3. Planning for economic and social development. 4. Roads and bridges. 5. Water supply for domestic, industrial and commercial purposes. 6. Public health, sanitation conservancy and solid waste management. 7. Fire services. 8. Urban forestry, protection of the environment and promotion of ecological aspects. 9. Safeguarding the interests of weaker sections of society, including the handicapped and mental....