Solid Waste Management Services to Govt. Entity Exempt from GST

Case Details: Tiffot (P.) Ltd., In re [2025] 180 taxmann.com 826 (AAR-KERALA)

Judiciary and Counsel Details

Jomy Jacob & Mansur M.I., Member
Lijose Panikulangara, CA for the Applicant.

Facts of the Case

The applicant, a private company, submitted that it provided comprehensive solid waste management services to a public limited company wholly owned and controlled by the Government of Kerala. The services included collection, storage, segregation, compaction, baling, and transport of non-recyclable plastic for cement kiln co-processing, with disposal. All costs, including manpower, logistics, and fuel, were maintained by the applicant; quantity records were maintained, and periodic reports were submitted along with disposal certificates. It was contended that such services are eligible for exemption. The matter was accordingly placed before the Authority for Advance Ruling (AAR).

AAR Held

The AAR held that the services provided by the applicant constitute solid waste management under Entry 6 of the Twelfth Schedule. As the recipient qualifies as a Governmental Authority performing municipal functions under Article 243W, the supplies are exempt under Entry 3B of Notification No. 12 of 2017, dated 28-06-2017, as amended by Notification No. 13 of 2023, dated 19-10-2023. The Authority noted that the applicant carried out all operational responsibilities, maintained records, and submitted reports under government oversight, confirming that exemption conditions were satisfied. Thus exemption claim was allowed, and any alternative claim was rejected as void ab initio.