No GST exemption available on solid waste management services provided to Notified Area Authority: AAAR

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  • Last Updated on 29 December, 2021

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Classification of services - Gujarat Goods and Services Tax Act 2017 - Solid waste management

Case details: Appellate Authority for Advance Ruling, Gujarat Nepra Resource Management (P.) Ltd., In re - [2021] 133 taxmann.com 238 (AAAR-GUJARAT)

Judiciary and Counsel Details

    • J.P. Gupta and Seema Arora, Member 
    • Kuntal Parikh, Adv. for the Appellant.

Facts of the Case

The appellant entered into an agreement with the Notified Area Authority, Vapi to provide services for collection, sorting, recovery of solid waste and establish/set up Material Recovery Facility for sustainable waste management. It filed an application for advance ruling to determine whether the solid waste management service provided to Notified Area Authority, Vapi would be exempted or not.

The Authority for Advance Ruling ruled that the solid waste management service provided by the appellant to Notified Area Authority, Vapi under the mentioned agreement would not be exempted under Sl. No. 3 of the Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017. It filed appeal against the ruling.

AAAR Held

The Appellate Authority for Advance Ruling observed that the appellant was not providing services to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity. Therefore, the benefit of Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 would not be admissible to the appellant even if the appellant was providing ‘pure service’ in relation to solid waste management which is a matter enlisted in Twelfth Schedule of the Constitution.

Case Review

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