Micro Compost Centre Services for Chennai Corporation Exempt from GST

In re Nellai Motors (GST AAR Tamilnadu) Tamil Nadu Authority for Advance Ruling (AAR) in the case of In re Nellai Motors examined the applicability of the Goods and Services Tax (GST) exemption for services related to maintaining micro compost centres. The applicant, M/s Nellai Motors, sought clarification on whether its service of maintaining and processing wet waste at designated locations in Chennai, as per its contract with the Greater Chennai Corporation (GCC), qualifies for exemption under Serial No.3 of Notification No.12/2017-Central Tax (Rate), dated 28.06.2017. The ruling concluded t...