Levy of GST — The applicant is proprietary concern engaged in the business of excavation and transportation of RDF (Refused derived fuel) by using earth-moving equipments and tipper. BBMP was ordered for shifting of refuse-derived fuel from Karnataka Compost Development Corporation waste processing plant to Bellahalli landfill site in Yelahanka. The applicant used Hitachi, ten wheeler tippers on hire basis to collect the waste from KCDC plant by using tarpaulin to cover the waste and unload the waste at a landfill site in Yelahanka and also do the levelling of the waste at the landfill site after unloading the waste. The Applicant sought Advance ruling on the various questions in respect of levy of GST in the aforesaid activities. The Authority ruled out that the activity undertaken by the applicant is exempt from payment of taxes. — Roopesh Kumar, In Re… [2019] 16 TAXLOK.COM 147 (AAR-Karnataka)