Tamil Nadu AAR Holds GST Exemption for Pure Services of Waste Remediation Provided to Governmental Authority under Notification No.12/2017
The Tamil Nadu Authority for Advance Ruling has clarified that pure services involving remediation of waste dump sites provided to a governmental authority are exempt from GST under Sl.No.3 of Notification No.12/2017, provided the services relate to functions entrusted to a municipality under Article 243W of the Constitution. The ruling also confirms classification under SAC 9994.
