Tamil Nadu AAR Holds Bio-Mining and Site Remediation Services to Municipality Exempt from GST Under Notification No.12/2017
The Tamil Nadu Authority for Advance Ruling has clarified that bio-mining and site remediation services provided to a municipality qualify as ‘pure services’ and are exempt from GST under Sl.No.3 of Notification No.12/2017, provided they relate to functions entrusted to municipalities under Article 243W of the Constitution. The ruling also confirms classification under SAC 9994.
