Classification of service— In the instant case, the applicant has sought Advance Ruling on the following questions—

1. What is the classification of the service viz., “Maintaining the micro-compost centres and processing the wet waste provided by the Greater Chennai Corporation at designated locations in Center Region Zones 7, 9 & 10” in Chennai?

2. Whether the aforesaid service provided by the Applicant is entitled to exemption under Serial No 3 of Notification No 12/2017-Central Tax (Rate)., dated 28/07/2017, as amended from time to time?

The applicant has stated that the Greater Chennai Corporation had floated a tender for “Maintaining the Micro Compost Centres and Processing the Wet Waste provided by the GCC at the designated locations for a period of 3 years in Center Region Zones 7, 9 and 10 in Chennai City” with the reference SWM.C.No. A7/ 0108A/2020.

Held that— 1. The Maintenance of Micro Compost Centres by the applicant to Greater Chennai Corporation, 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 8 above.

2. The work order received from Greater Chennai Corporation for “Maintaining the Micro Compost Centers and processing of wet waste” are exempted from GST vide Sl.No.3 of Notification 12/2017 CT(rate) dated 28.06.2017(as amended) and the corresponding Notification issued under TNGST Act.