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Solid Waste Management-Revamping of Existing Dumped Garbage in Compost Yards by Bio-Mining process” is classifiable under SAC 9994 and exempted from tax

Classification of service- In the instant case, the applicant has been awarded the work of ‘Revamping of Existing Dumped Garbage in Vendipalayam and Vairapalayam compost Yards by Bio-mining Process” under the Design, Build, Own and Operate concept. The applicant is before us seeking ruling on the following questions: 1. Classification of the services viz “Solid waste management - Revamping of existing dumped Garbage in compost yards by Bio -mining process” provided by the applicant to M/s. Erode City Municipal Corporation, Erode? 2. Whether aforesaid services provided by the applicant are exempted under SIC No. 3 of notifications No. 12/2017 dt: 28.06.2017 as amended? 3. Whether the Erode city Municipal Corporation is liable to deduct TDS as per the provisions of section 51 of CGST Act of TNGST Act, 2017 for the services rendered as state in the application? Held that- 1. Solid Waste Management-Revamping of Existing Dumped Garbage in Compost Yards by Bio-Mining process” provided by the applicant to M/s. Erode City Municipal Corporation, Erode is classifiable under SAC 9994 as per the Annexure to Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 for the reasons discussed in Para 7 above. 2. The afore said service provided by the applicant is exempted under Sl.No. 3 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017 as amended 3. Not applicable for admission under Section 97 of the Act.
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