Tamilnadu AAR in the case of Zigma Global Environ Solutions Private Limited.

Case Covered:

Zigma Global Environ Solutions Private Limited.

Facts of the Case:

M/s. Zigma Global Environ Solutions Private Limited, Flat No. 24 Kalai Magal Kalvi Nilayam Road, Erode 638 001 (hereinafter called the Applicant) are registered under GST with GSTIN 33AAACZ8255D1ZD. They are the service providers of Municipal Solid Waste (MSW) Management solutions and as an MSW Management company, they offer solutions involving segregation, treatment, recycling of Municipal Solid Waste (MSW) and thus clearing MSW landfills. The services provided by them are mandated under the Solid Waste Management Rules 2016 and Central Pollution Control Board Guidelines for Disposal of Legacy Waste, February 2019. The applicant has sought Advance Ruling on:

1. Classification of the services viz. ” Solid waste management – Revamping of existing dumped Garbage in compost yards by Bio-mining process” provided by the applicant to M/s. Erode City Municipal Corporation, Erode?
2. Whether aforesaid services provided by the applicant are exempted under Sl. No. 3 of notification No. 12/2017 dt: 28.06.2017 as amended?
3. Whether the Erode City Municipal Corporation is liable to0 deduct TDS as per the provisions of Section 51 of the CGST Act or TNGST Act, 2017 for the services rendered as the state in the application?

Related Topic:
Tamil Nadu AAR in the case of Chennai Metro Rail Limited

Observations:

We find that the agreement is entered into by the applicant with the Erode City Municipal Corporation for disposal of 5,60,000 cubic meters of existing waste dumped in the dumpsite by setting up processing facilities to dispose off the dumped waste through scientific processing in accordance with Solid Waste Management Rules 2016.

Ruling:

1. Solid Waste Management – Revamping of Existing Dumped Garbage in Compost Yards by Bio-Mining Process” provided by the applicant to M/s. Erode City Municipal Corporation, Erode 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 7 above.
2. The aforesaid service provided by the applicant is exempted under Sl. No. 3 of the Notification No. 12/2017-C.T. (Rate) dated 28.06.2017 as amended.
3. Not applicable for admission under section 97 of the Act for reasons discussed under Para 9 above.

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