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The solid waste management service are classifiable under Heading 9994 on which GST liability is 18%

Classification of service— In the instant case, we find that the issue to be decided is whether the solid waste management service provided by the applicant to Notified Area Authority, Vapi under the agreement referred to in their submission, is exempted under Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 or otherwise. as per the agreement, the rate of supply of services includes the cost of the Collection vehicle with licensed holder driver, fuel, oil, pick axes, tools, plants, suction machine, machinery, gumboots, hand gloves, raincoat in the monsoon period etc. Thus, from a plain reading of the aforementioned clause, it appears that the services provided by the applicant includes supply of goods also, hence it cannot be considered as Pure Services. Held that—The solid waste management service provided by the applicant M/s. Nepra resources management pvt. ltd., Ahmedabad to Notified Area Authority, Vapi under the above referred agreement is not exempted under the Notification No. 12/2017-Central Tax(Rate) dated 28.06.2017.