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 waste across two locations through activities such as excavation, screening, segregation, and scientific disposal. The process involved separating waste into Refuse Derived Fuel (RDF), compost, grit, and inert fractions using vibratory screens, followed by disposal in accordance with the Solid Waste Management Rules, 2016 and CPCB guidelines, including co-processing of RDF in cement plants and testing of compost and inert materials prior to disposal.
The applicant sought clarification on three issues: classification of services, applicability of exemption under Notification No. 12/2017, and whether the service recipient qualifies as a “Governmental Authority.” The AAR admitted the application, noting that classification and exemption issues fall within the scope of advance ruling provisions. Upon examining the scope of work, the Authority observed that the applicant’s activities include both remediation of waste dump sites and treatment and disposal of waste. These activities involve bio-mining of legacy waste and scientific disposal, thereby falling within environmental protection services.
