In re Zigma Global Environ Solutions Private Limited (GST AAR Andhra Pradesh)
Question: Classification of the services Viz., ‘Processing and disposal of the legacy municipal solid waste near Kakulamanu Tippa, Tirumala through Bio-remediation & Bio- mining on’ as is where is basis” to be provided by the applicant to the Superintendent Engineer, Tirumala Tirupati Devasthanams, Tirupati.
Answer: ‘Solid Waste Management” services to be provided by them fall under SAC code No.9994 “sewage and waste collection, treatment and disposal and other environmental protection services” and in particular Group 99943-Waste treatment and disposal services” as per Annexure to Notification No.11/2017 Central Tax (Rate) dated 28.06.2017.
Question: Whether aforesaid services provided by the applicant is exempted under SI.No.3 of Notification No.12/2017 – Central Tax (Rate) dt:28.07.2017 as amended?
Answer: Negative
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH
1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act.
2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Zigma Global Environ Solutions Private Limited (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017.
3. Brief Facts of the case:
