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Contracts entered into with various city corporations and municipalities towards supply of pure services in relation to Solid waste management, except that of Bio-CNG carried on at the Central Asphaltic Plant for the Greater Chennai Corporation are exempted from GST vide SI.No.3 of Notification 12/2017-CT(rate) dated 28.06.2017.

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

1. Whether contracts received from various city corporations and a municipality towards Solid waste management is exempted from GST vide Sl.No.3 of Notification 12/2017-CT.(Rate) dated 28.06.2017?

2. Whether contracts received from various city corporations and municipalities towards removal of legacy waste dumped at dump site through bio-mining process is exempted from GST vide SI.No.3 of 12/2017-C.T.(Rate) dated 28.06.2017?

The contracts received from various city corporations and municipalities towards removal of legacy waste dumped at dump site through bio-mining process is "Pure services' rendered to a local authority and the activity is a function entrusted to a municipality under Article 243W of the Constitution. Thus we find that the contracts are eligible for exemption from GST vide SI.No.3 of Notification 12/2017-CT. (Rate) dated 28.06.2017(as amended)

Further the contracts entered into for maintenance of Micro-composting and labour contracts for collection of bulk and wet waste are also found to be 'Pure services' rendered to local authorities and are activities entrusted to a municipality under Article 243W of the Constitution. However the contract pertaining to Bio-CNG carried at the Central Asphaltic plant being supply of goods and services together does not qualify as 'Pure services' and hence it is found not to be eligible for exemption under SI.No.3 of Notification 12/2017-CT. (Rate) dated 28.06.2017(as amended).

Held that—

1. Contracts entered into with various city corporations and municipalities towards supply of pure services in relation to Solid waste management, except that of Bio-CNG carried on at the Central Asphaltic Plant for the Greater Chennai Corporation are exempted from GST vide SI.No.3 of Notification 12/2017-CT(rate) dated 28.06.2017(as amended).

2. Contracts entered into with various city corporations and municipalities towards supply of pure services towards removal of legacy waste dumped at dump site through bio-mining process are exempted from GST vide SI.No.3 of Notification 12/2017 CT(rate) dated 28.06.2017(as amended).

Contracts entered into with various city corporations and municipalities towards supply of pure services in relation to Solid waste management, except that of Bio-CNG carried on at the Central Asphaltic Plant for the Greater Chennai Corporation are exempted from GST vide SI.No.3 of Notification 12/2017-CT(rate) dated 28.06.2017.

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

1. Whether contracts received from various city corporations and a municipality towards Solid waste management is exempted from GST vide Sl.No.3 of Notification 12/2017-CT.(Rate) dated 28.06.2017?

Held that—