Case Law Details
In re Nepra Resources Management Pvt. Ltd. (GST AAR Gujarat)
Question: Whether the solid waste management service provided by the applicant to Notified Area Authority, Vapi under the above referred agreement is exempted under Notification No.12/2017-Central Tax(Rate) dated 28.06.2017?”
Answer: The solid waste management service provided by the applicant M/s. Nepra Resources Management pvt.ltd., Ahmedabad to Notified Area Authority, Vapi under the above referred agreement is not exempted under the Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 for the reasons discussed hereinabove.
AAAR Ruling: Service not provided to Govt or Govt entity not eligible for benefit of Sl. No. 3 of N/N. 12/2017-CT(R)
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT
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