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The supply of services relating to waste collection, segregation, treatment, transportation and disposal services under the Service Agreements entered with both concessionaries are classified under SAC 9994 and taxable under entry 32(ii) of Notification No. 11/2017-C.T.(Rate) dated 28th June 2017

Classification of service- In the instant case, the applicant has sought Advance Ruling on the following questions: 1. What is the classification for supply of services by the Applicant relating to waste collection, segregation, treatment, transportation and disposal services under the service agreements entered with both concessionaries in terms of notification 11/2017- C.T.(Rate) dated 28th June 2017? 2. Whether the activity of waste collection, segregation, treatment, transportation and disposal services carried out by the Applicant under the Service Agreements entered with both concessionaries is exempted from Goods and Services Tax in terms of entry no.3 of the Notification 12/2017-Central Tax (rate) dated 28.06.2017? Held that- The supply of services by the applicant relating to waste collection, segregation, treatment, transportation and disposal services under the Service Agreements entered with both concessionaries are classified under SAC 9994 in terms of Notification No. 11/2017 C.T.-(Rate) dated 28.06.2017 The activity undertaken by the applicant under the Service Agreements entered with both concessionaries are not exempted from Goods and Se ices Tax in terms of entry no.3 of the Notification 12/2017- Central Tax (Rate) dated 28.06.2017 for the reasons stated in Para 9 above.