2026-VIL-87-AAR
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SGST Advance Ruling Authority

GST – Tamil Nadu AAR - Classification of services - The applicant is a service provider of Municipal Solid Waste Management Solutions and is executing a project under Swachh Bharat Mission (Urban) 2.0 for "Reclamation of Existing Dump Yard located at Compost Yard by Removing the Legacy Waste in Ariyalur Municipality" - Whether the services provided by the applicant should be classified under SAC 9994 "Sewage and Waste Collection, treatment and disposal and other environmental Protection Services" - HELD – The applicant is involved in ‘Waste treatment and disposal services’, and ‘Site Remediation Services’ - The services provided by the applicant, which involve bio-mining of waste and remediation of site, gets covered under SAC 9994, attracting GST at 18% - The applicant's operation can be broadly categorized under heading 9994, which includes 'Site remediation' under Group 99944, and 'Hazardous waste treatment and disposal services' and 'Non-Hazardous waste treatment and disposal services' under Group 99943, attracting 18% GST - Whether the services provided by the applicant to the Ariyalur Municipality are exempted under Sl.No.3 of Notification No. 12/2017-CT(Rate) dated 28.06.2017 as amended - HELD - The services rendered by the applicant in the instant case are 'Pure Services' provided to Ariyalur Municipality, which is a 'Local Authority', by way of any activity in relation to any function entrusted to a Municipality under article 243W of the Constitution. The services in question are covered under Sl.No.6 of Article 243W of the Constitution, i.e., 'Public health, sanitation conservancy and solid waste management'. Accordingly, the services provided by the applicant to the Ariyalur Municipality are exempted under Sl.No.3 of Notification 12/2017-CT(R) dated 28.07.2017, as amended.
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