Page 100 - GSTL_13th August 2020_Vol 39_Part 2

186 GST LAW TIMES [ Vol. 39
(e) The Contractor can coordinate with the TMC for successful
engagement of this Contract.
(f) The Contractor will involve community participation and dis-
cuss with the citizen community in order to ensure a free flow
of information.
1 (1.2) Completion & Exit
At the end of the Contract period, the Contractor will leave the site along
with all his equipment and facilities used and handover the clean area and
capped area of inerts without claiming any compensation of whatever na-
ture.
4. Questions raised before the authority :
The applicant had filed an application in Form GST ARA-01, dated
11-12-2019, by paying required amount of fee for seeking Advance Ruling on the
following issues, as mentioned below :
(1) Classification of the services provided by the Applicant.
(2) Whether services provided by the Applicant are exempted under Sl.
No. 3 of Notification No. 12/2017, dated 28-7-2017 as amended?
(3) Whether the service recipient i.e., M/s. Tirupati Smart City Corpo-
ration is a “Governmental Authority” as per the definition of Notifi-
cation No. 12/2017-Central Tax (Rate), dated 28-6-2017?
(4) Whether the Governmental Authority is liable to deduct TDS as per
the provisions of section for the services rendered as state in the
Application?
On verification of basic information of the applicant, it is observed that the appli-
cant falls under State jurisdiction of Assistant Commissioner (ST), Sitharampu-
ram Circle, Vijayawada-II Division. Accordingly, the application has been for-
warded to the jurisdictional officer and a copy marked to the Central Tax author-
ities to offer their remarks as per the Sec. 98(1) of CGST/APGST Act, 2017.
In response, remarks are received from the State jurisdictional officer
concerned stating that there are no proceedings lying pending or passed relating
to the applicant on the issue, for which the Advance Ruling sought by the appli-
cant.
5. Applicant’s interpretation of law and facts
With reference to the classification of the services provided by the appli-
cant, the predominant characteristic of the work is “Solid Waste Management”
and the Applicant is of the view that the services rendered by them fall under
SAC Code No. 9994 “Sewage and waste collection, treatment and disposal and other
environmental protection services” and in particular Group 99943-Waste treatment
and disposal services” as per Annexure to Notification No. 11/2017-Central Tax
(Rate), dated 28-6-2017. With reference to the services provided by the Applicant,
it is submitted that the services provided by the Applicant are exempted under
Sl. No. 3 of Notification No. 12/2017, dated 28-7-2017 as amended.
The relevant portion of the Notification is appended as under :

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1 Number as per official text.
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