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?

Ruling: The aforesaid services provided by the applicant are exempted under Si. No. 3 of the Notification No. 12/2017-C.T. (Rate) dated 28.06.2017 as amended.

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