Case Law Details
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 provided by the Applicant is entitled to exemption under Serial No 3 of Notification No 12/2017-Central Tax (Rate)., dated 28/07/2017, as amended from time to time?
A2. The work order received from Greater Chennai Corporation for ” Maintaining the Micro Compost Centers and processing of wet waste’ are exempted from GST vide SI.No.3 of Notification 12/2017 CT(rate) dated 28.06.2017 (as amended) and the corresponding Notification issued under TNGST Act.
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