Zigma Global Environ Solutions Private Limited ., In re
Date: May 30, 2022
Subject Matter
"Solid Waste Management" services provided to Tirumala Tirupati Devasthanams are NOT exempt
Summary
Question: Classification of the services Viz., “Processing and disposal of the legacy municipal solid waste near Kakulamanu Tippa, Tirumala through Bio-remediation & Bio- mining on “as is where is basis” to be provided by…
1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provis…