Zigma Global Environ Solutions Private Limited ., In re

Date: May 5, 2020

Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): D Ramesh, M Sreekanth
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Subject Matter

Municipal Solid Waste (MSW) Management services provides to Tirupati Smart City Corporation Limited are exempted from GST.

ClassificationPure ServiceTax Deducted at Source

Summary

The applicant is a Municipal Solid Waste (MSW) Management Company, which offers solutions involving segregation, treatment, recycling of Municipal Solid Waste (MSW) and thus clearing MSW landfills. The Services rendered by the applicant to Tirupati S…

1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s Zigma Global Environ Solutions Private Limited (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are iden…

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