In re Gorantla Geosynthetics Ltd. (GST AAR Tamilnadu)
The applicant is a service provider of Municipal Solid Waste Management Solutions. They are executing the project under Swachh Bharat Mission (Urban) 2.0 for “Reclamation of Existing Dump Yard located at Compost Yard by Removing the Legacy Waste in Ariyalur Municipality”.
The Authority for Advance Ruling, Tamil Nadu examined an application filed by a company engaged in providing municipal solid waste management solutions. The applicant was executing a project under the Swachh Bharat Mission (Urban) 2.0 for reclamation of an existing dump yard in Ariyalur Municipality through removal and processing of legacy waste. The project involved handling approximately 16,055 cubic meters of waste through activities such as excavation, screening, shredding, segregation, and scientific disposal in accordance with applicable environmental regulations. The applicant deployed machinery including trommel screens, excavators, and transport vehicles, and ensured that segregated waste streams such as refuse-derived fuel, compost, and rejects were processed and disposed of as per prescribed guidelines.
The applicant sought clarification on classification of services, applicability of exemption under Notification No. 12/2017, and whether the service recipient qualifies as a governmental authority. The Authority examined the nature of services and observed that the applicant was engaged in waste treatment, disposal, and site remediation activities. It held that such services fall under Heading 9994, specifically covering waste treatment and disposal services as well as site remediation services, attracting GST at 18%.
