GST exempt on Maintenance of Micro Compost Centres for Greater Chennai Corporation

In re Gokulram Shanmugam Kantharajan (Jay Kay Trans) (GST AAR Tamilnadu) Q1. What is the classification of the service viz., ‘Maintaining the microcompost centres and processing the wet waste provided by the Greater Chennai Corporation at designated locations in Center Region Zones 7, 9 & 10’ in Chennai? A1. The Maintenance of Micro Compost Centres by the applicant to Greater Chennai Corporation, is classifiable under SAC 9994 as per the Annexure to Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 for the reasons discussed in Para 8 above. Q2. Whether the aforesaid service ...