Jay Kay Trans ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- July 29, 2022
- Type:
- Advance Ruling
- Members:
- T G Venkatesh, K Latha
Subject
Maintaining the microcompost centres and processing the wet waste provided by the Greater Chennai Corporation is exempt from GST
Summary
Q1. What is the classification of the service viz., ‘Maintaining the microcompost centres and processing the wet waste provided by the Greater Chennai Corporation at designated locations in Center Region Zones 7, 9 & 10’ in Chennai? A…
Judgement
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil…