Waste Management services to Tirupati Smart City Corporation exempt from GST

In re Zigma Global Environ Solutions Private Limited (GST AAR Andhra Pradesh) Applicant is Municipal Solid Waste (MSW) Management Company, which offers solutions involving segregation, treatment, recycling of Municipal Solid Waste (MSW) and thus clearing MSW landfills. The applicant seeks clarity in this regard whether the nature of the activities of the applicant falls under SAC Code No: 9994 “Sewage and waste collection, treatment and disposal and other environmental protection services” as per Annexure to Notification No: 11/2017 Central Tax (Rate) dt. 28.06.2017. We concur with...