Nellai Motors ., In re

Date: February 11, 2025

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Balakrishna, Suseel Kumar
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Subject Matter

Maintenance of micro-compost centers and processing of wet waste for Greater Chennai Corporation is exempt from GST

ClassificationExemptionPure ServiceLocal Authority

Summary

The case involves an applicant who has entered into an agreement with the Greater Chennai Corporation (GCC) for the maintenance of micro-compost centers and processing of wet waste. The applicant sought a ruling on two main issues:  (1) the clas…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. Any appeal against this Advance Ruling order shall lie before the Tamil IVadu State Appellate Authority for Advance Ruling, Chennai  under Sub-Section (1) of Section 100 of CGST Act 2017/ TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed, is communicated. 2. In terms of Section 103(1) of the Ac…

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