Solid Waste Management Services to Govt. Entity Exempt from GST | AAR

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  • Last Updated on 4 December, 2025

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solid waste management GST exemption

Case Details: Tiffot (P.) Ltd., In re [2025] 180 taxmann.com 826 (AAR-KERALA)

Judiciary and Counsel Details

  • Jomy Jacob & Mansur M.I., Member
  • Lijose Panikulangara, CA for the Applicant.

Facts of the Case

The applicant, a private company, submitted that it provided comprehensive solid waste management services to a public limited company wholly owned and controlled by the Government of Kerala. The services included collection, storage, segregation, compaction, baling, and transport of non-recyclable plastic for cement kiln co-processing, with disposal. All costs, including manpower, logistics, and fuel, were maintained by the applicant; quantity records were maintained, and periodic reports were submitted along with disposal certificates. It was contended that such services are eligible for exemption. The matter was accordingly placed before the Authority for Advance Ruling (AAR).

AAR Held

The AAR held that the services provided by the applicant constitute solid waste management under Entry 6 of the Twelfth Schedule. As the recipient qualifies as a Governmental Authority performing municipal functions under Article 243W, the supplies are exempt under Entry 3B of Notification No. 12 of 2017, dated 28-06-2017, as amended by Notification No. 13 of 2023, dated 19-10-2023. The Authority noted that the applicant carried out all operational responsibilities, maintained records, and submitted reports under government oversight, confirming that exemption conditions were satisfied. Thus exemption claim was allowed, and any alternative claim was rejected as void ab initio.

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied