GST Not Payable on Solid Waste Services as They Are Pure Services to Gram Panchayat

In re Annonymous Indian Charitable Trust (GST AAR Karnataka) The applicant, a charitable trust based in Bengaluru, sought an advance ruling under Section 97 of the CGST/KGST Act, 2017 regarding the applicability of GST exemption on solid waste management services provided to a Gram Panchayat. The applicant provides services in Gantiganahalli Grama Panchayat, Yelahanka Taluk, North Bengaluru. These services include collection and transportation of solid waste from rural areas, segregation and processing of waste, recycling and disposal at authorized facilities, street sweeping, drain cleaning, ...