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Services of segregation, treatment and recycling of Municipal Solid Waste is a pure service and exempt under GST Notification No.12/2017: Says AAR

Facts of Case

The applicant is Municipal Solid Waste (MSW) Management Company, which offers solutions involving segregation, treatment, recycling of Municipal Solid Waste (MSW) and thus clearing MSW landfills. 

The recepient of these services is M/s Tirupati Smart City Corporation Limited, which is a Special Purpose Vehicle (SPV) created by the Government of Andhra Pradesh vide G.O.MS. NO. 258, Municipal Administration & Urban Development (UBS) Department dt: 21.10.2016

Issue before AAR

The applicant seeks clarity in this regard whether the nature of the activities of the applicant falls under SAC Code No: 9994 “Sewage and waste collection, treatment and disposal and other environmental protection services” as per Annexure to Notification No: 11/2017 Central Tax (Rate) dt. 28.06.2017. 

Applicant also seeks clarification whether services provided by the applicant is exempted as 'pure services' under SI.No.3 of Notification 12/2017 dated 28.07.2017 as amended?

Held by AAR

1) Question: Classification of the services provided by the Applicant.

Answer: The Services of the applicant fall under Sl.No.32 of Heading 9994 of Notification No: 11/2017 Central Tax (Rate) dt. 28.06.2017.

2) Question: Whether the service recipient i.e., M/s. Tirupati Smart City Corporation is a “Governmental Authority” as per the definition of Notification No: 12/2017 Central Tax (Rate) dt: 28.06.2017.

Answer: The Service recipient is Government authority.

3) Question: Whether services provided by the Applicant is exempted as 'pure services' under SI.No.3 of Notification 12/2017 dated 28.07.2017 as amended?

Answer: Affirmative.

4) Question: Whether the Governmental Authority is liable to deduct TDS as per the provisions of section for the services rendered as state in the Application?

Answer: Does not arise, as the services are exempted.

Indeed a very good move, much needed in times where urban planning and development stands at a critical phase.

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