In re Annonymous Indian Charitable Trust (GST AAR Karnataka)
Date: February 10, 2026
Subject Matter
Solid Waste Management Services to Gram Panchayats as Pure Services Exempt from GST
Summary
The Authority for Advance Ruling (AAR) allowed the application, holding that solid waste management services provided to Gram Panchayats are exempt from GST. This exemption applies because these are pure services rendered to a local authority in rela…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA The applicant M/s. Annonymous Indian Charitable Trust, No.22, W202, Sunrise Chambers, Ulsoor Road, Bengaluru-560042 has sought advance ruling under Section 97 of the CGST/KGST Act, 2017, seeking clarification on the applicability of GST exemption for solid waste management services provided to a Gram Panchayat under Notificati…