Gorantla Geosynthetics Private Limited ., In re

Date: November 16, 2023

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): D Jayapriya, T Indira
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Subject Matter

Bio-mining of waste and remediation of site gets covered under SAC 9994, attracting GST at 18%

ClassificationPure ServiceGovernmental Authority

Summary

The case law pertains to an application for an advance ruling regarding the classification of services provided by the applicant in the field of solid waste management and the applicability of an exemption under Notification No. 12/2017 – CT da…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,  TAMILNADU 1. The applicant submitted a copy of Electronic Cash Ledger evidencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. 2.1 The applicant, a GST Registrant, is a Private Limited company under the Administrative control of ‘CENTER’ and they arc pro…

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