Classification of service— In the instant case, the applicant requested an advance ruling on the following:

1. Classification of the services viz "Bio-Mining and Scientific Closure of Legacy wastes at the dumpsite in Kureepuzha, Kollarn" to be provided by the Applicant to the Superintending Engineer, Kollarn Municipal Corporation?

2. Whether aforesaid services provided by the Applicant are exempted under SI.No.3 of Notification No. 12/2017 dated 28.06.2017 as amended?

The applicant is a municipal solid waste management company which offers solutions involving segregation, treatment and recycling of municipal solid waste and thus clearing MSW landfills. The question before the authority is the classification of the services namely "Biomining and scientific closure of legacy wastes of the dumpsite in Kureepuzha. Kollam" proposed to be provided by the applicant to Kollam Municipal Corporation. The applicant claims that the services proposed to be rendered by them fall under the SAC 9994: Sewage and waste collection treatment and disposal and other environmental protection services; and is exempted under SL No. 3 of the Notification No. 12/2017 CT (Rate)dated 28/6/2017 as amended.

Held that— Service of Bio-mining and scientific closure of legacy wastes are classifiable under SAC 9994 as per the Annexure to Notification No.11/2017-C.T. (Rate) dated 28.06.2017.

The aforesaid services provided by the applicant are exempted under SI. No. 3 of the Notification No. 12/2017-C.T. (Rate) dated 28.06.2017 as amended.