Page 103 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] IN RE : ZIGMA GLOBAL ENVIRON SOLUTIONS PVT. LTD. 189
With reference to deduction of TDS as per the provisions of Section 51 of
CGST Act and APSGST Act, 2017 for the services rendered as stated in the Ap-
plication, the Applicant respectfully submit that application, the application re-
spectfully submit that
As Section 51(1) of the Act read with Notification No. 50/2018-Central
Tax, dated 13-9-2018, the persons specified below namely :-
(a) an authority or a board or any other body, -
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with fifty-one per cent, or more participation by way of equity or
control, to carry out any function;
(b) Society established by the Central Government or the State Gov-
ernment or a Local Authority under the Societies Registration Act,
1860 (21 of 1860);
(c) public sector undertakings.
Has to deduct tax at source on taxable goods or services or both, where the total
value of such supply, under a contract, exceeds two lakh and fifty thousand ru-
pees.
In the instant case, M/s. Tirupati Smart City Corporation Limited falls
within the above notification as specified persons. However, as stated in the pre-
ceding submissions, the services rendered by the Applicant are exempted from
payment of GST as per Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate),
dated 28-6-2017. Hence no amount needs to be deducted as per the provisions of
Section 51 of Act, ibid.
The Hon’ble Advance Ruling Authority of West Bengal in the following
cases has taken a similar view.
(1) Singh Transport
(2) Mahendra Roy
(3) Time Tech Waste Solutions Private Limited
(4) Indrajit Singh, carrying on business under the trade name M/s.
Maruti Enterprise
6. Record of personal hearing :
Sri B. Venkateswaran, GST Consultant, the authorized representative of
the applicant appeared for Personal Hearing on 19-12-2019 and they reiterated
the submission already made in the application.
7. Discussion and findings :
We have examined the issues raised in the application. The taxability,
classification of the services, applicable rate of tax, eligibility of exemption etc.,
for the Goods and Services supplied or to be supplied, as governed under the
provisions of respective GST Acts are examined.
The issue at hand is to decide the Classification of the services provided
by the applicant.
From the record we find that the applicant is Municipal Solid Waste
(MSW) Management Company, which offers solutions involving segregation,
treatment, recycling of Municipal Solid Waste (MSW) and thus clearing MSW
landfills. The applicant seeks clarity in this regard whether the nature of the ac-
GST LAW TIMES  13th August 2020  103