Classification of Service — The issue at hand is to decide the Classification of the services provided by the applicant.
we find that the 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.

Held that— services provided by the Applicant are exempted under SI.No.3 of Notification No. 12/2017 dated 28.07.2017 as amended further by Notification No.32/2017-Central Tax (Rate), dated: 13.10.2017.—Zigma Global Environ Solutions Private Limited, In Re… [2020] 25 TAXLOK.COM 077 (AAR-AP)