Classification of service— In the instant case, the applicant i.e. M/s. Zigma Global Environ Solutions private Limited are the service providers of Municipal Solid Waste (MSW) Management solutions. Zigma Global offers solutions involving segregation, treatment, recycling of Municipal Solid Waste (MSW) and thus clearing MSW landfills.

Questions raised before the authority:

1. Classification of the services Viz., “Processing and disposal of the legacy municipal solid waste near Kakulamanu tippa, Tirumala through Bio- remediation & Bio- mining “as is where is bais” to be provided by the applicant to the Superintending Engineer, Tirumala Tirupati Devasthanams, Tirupati.

2. Whether aforesaid services provided by the applicant is exempted under SI.No.3 of Notification No.12/2017 dt: 28.07.2017 as amended?

The issue at hand is to decide the Classification of the services provided by the applicant.

The applicant claims that the 'Solid Waste Management” services to be provided by them fall under SAC code No.9994 “sewage and waste collection, treatment and disposal and other environmental protection services” and in particular Group 99943-Waste treatment and disposal services” as per Annexure to Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017.

Held that— “Solid Waste Management” services to be provided by them fall under SAC code No.9994 “sewage and waste collection, treatment and disposal and other environmental protection services” and in particular Group 99943-Waste treatment and disposal services” as per Annexure to Notification No.11/2017 Central Tax (Rate) dated 28.06.2017.