Case LawAdvance Ruling No. Ker/33/2025
Tiffot Private Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- October 9, 2025
- Type:
- Advance Ruling
- Members:
- Jomy Jacob, Mansur AI
Subject
Solid Waste Management Services to Government-Owned Body exempt from GST
Exemption
Summary
M/s TIFFOT PRIVATE LIMITED, a company engaged in solid waste management, sought an Advance Ruling on the GST exemption status of its services provided to Clean Kerala Company Limited (CKCL), a public sector undertaking wholly owned by the Government…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. M/s TIFFOT PRIVATE LIMPED (hereinafter referred to as “the applicant” is a Private Limited Company having GSTIN 32AAICT5856E1ZA, engaged in the business of solid waste management. The principal activity of the applicant is the systematic collection, handling, storage, bundling, transportation, and final disposal of non-recycla…