18% GST Applicable on Waste-Processing Machinery Supplied to Municipality: AAR Gujarat

In re Vishalsinh Mahendrasinh Atodariya (GST AAR Gujarat) The applicant, a registered GST taxpayer engaged in door-to-door garbage collection, supplied fresh waste processing machinery to Anand Nagarpalika after winning a tender for installation of a waste processing plant. The machinery was installed according to tender specifications, and the applicant raised invoices charging GST. The Nagarpalika, however, requested that the applicant seek an advance ruling regarding GST applicability on the supply of machinery to a local authority. The applicant submitted that most machinery supplied fell ...