GST on Bio-mining & scientific closure services of legacy wastes at dumpsite to Municipal Corporation

In re Zigma Global Environ Solutions Private Ltd (GST AAR Kerala) Question 1: Classification of the services i.e., ‘Bio-mining and scientific closure of legacy wastes at the dumpsite in Kureepuzha, Kollam’ to be provided by the Applicant to the Superintending Engineer, Kollam Municipal Corporation. Ruling: The above services are classifiable under SAC 9994 as per the Annexure to Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 Question 2: Whether aforesaid services provided by the applicant are exempted under S1.No.3 of Notification No.12/2017 dated28.06.2017 as amended...