GST AAR Allows Exemption on Waste Remediation Services Due to Pure Service to Government Authority

In re Gorantla Geosynthetics Ltd. (GST AAR Tamilnadu) The applicant, a service provider engaged in environmental management and municipal solid waste solutions, sought an advance ruling before the Tamil Nadu Authority for Advance Ruling (AAR) regarding services rendered for remediation of waste dump sites in Goa. The applicant had been awarded a contract by the Goa Waste Management Corporation for “Remediation of Waste Dump Sites at various locations in the State of Goa (Phase II)” involving bio-mining processes. The project covered handling approximately 38,360 cubic meters of legacy wast...