The activities viz. solid waste management service provided to the NAA, Vapi under the agreement, is not covered under Sr. No. 3 of Notification No. 12/2017- Central Tax (Rate)
Appellate Authority for Advance Ruling —– Solid waste management service – The appellant sought an advance ruling as to whether the solid waste management service provided by the applicant to Notified Area Authority, Vapi under their agreement is exempted under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017. The AAR held that the solid waste management service provided by the applicant to Notified Area Authority, Vapi under the mentioned agreement is not exempted under the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. Being aggrieved by the aforesaid ruling, the appellant has filed the present appeal.
Held that:- The Hon’ble Appellate Authority for Advance Ruling held that the activities being carried out by the appellant viz. solid waste management service provided to the NAA, Vapi under the agreement, is not covered under Sr. No. 3 of Notification No. 12/2017- Central Tax (Rate), as amended, and Notification No. 12/2017-State Tax (Rate), as amended.
The activities viz. solid waste management service provided to the NAA, Vapi under the agreement, is not covered under Sr. No. 3 of Notification No. 12/2017- Central Tax (Rate)
Appellate Authority for Advance Ruling —– Solid waste management service – The appellant sought an advance ruling as to whether the solid waste management service provided by the applicant to Notified Area Authority, Vapi under their agreement is exempted under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017. The AAR held that the solid waste management service provided by the applicant to Notified Area Authority, Vapi under the mentioned agreement is not exempted under the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. Being aggrieved by the aforesaid ruling, the appellant has filed the present appeal.
Held that:- The Hon’ble Appellate Authority for Advance Ruling held that the activities being carried out by the appellant viz. solid waste management service provided to the NAA, Vapi under the agreement, is not covered under Sr. No. 3 of Notification No. 12/2017- Central Tax (Rate), as amended, and Notification No. 12/2017-State Tax (Rate), as amended.