Page 96 - GSTL_13th August 2020_Vol 39_Part 2

182 GST LAW TIMES [ Vol. 39
2020 (39) G.S.T.L. 182 (A.A.R. - GST - A.P.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
ANDHRA PRADESH
S/Shri D. Ramesh, Member (State Tax) and M. Sreekanth,
Member (Central Tax)
IN RE : ZIGMA GLOBAL ENVIRON SOLUTIONS PVT. LTD.
AAR No. 10/AP/GST/2020, dated 5-5-2020
Solid Waste Management Services - Applicant, a Municipal Solid
Waste (MSW) Management Company, offers solutions involving segregation,
treatment, recycling of Municipal Solid Waste (MSW) and thus clearing MSW
landfills - Classifiable under Sl. No. 32 of Heading 9994 of Notification No.
11/2017-C.T. (Rate). [para 7]
Solid Waste Management Services - Pure services - Services rendered
by applicant being devoid of any incorporation of goods in the process of sup-
ply, are “pure services” supplied to Tirupati Smart City Corporation Limited, a
Government Authority - Services of the applicant as extended to Tirupati
Smart City Corporation Limited (TSCCL) fall under the category of the func-
tions entrusted to a municipality under Twelfth Schedule to Article 243W of
Constitution of India - Hence, services provided by Applicant exempted under
Sl. No. 3 of Notification No. 12/2017-C.T. (Rate) as amended further by Notifi-
cation No. 32/2017-C.T. (Rate). [para 7]
Government Authority - Tirupati Smart City Corporation Limited
(TSCCL) created by Andhra Pradesh Government as a Special Purpose Vehicle
(SPV) where State Government and Tirupati Municipal Corporation having
50:50 equity share holding - Complete control wielded by the Government -
Hence, Tirupati Smart City Corporation Limited squarely falls under the defi-
nition of “governmental authority” as per explanation to clause (16) of Section
2 of Integrated Goods and Services Tax Act, 2017. [para 7]
TDS, requirement of - Supply of Solid Waste Management Services to
Government Authority - Exempted service - Since TDS is required to be de-
ducted only on taxable supplies of goods and services, no TDS is required to
be deducted on aforesaid exempted supply - Section 51 of Central Goods and
Services Tax Act, 2017. [para 7]
Ruling in favour of assessee
CASES CITED
Amaravathi Metro Rail Corporation Ltd.
— 2018 (18) G.S.T.L. 851 (A.A.R. - GST) — Referred .................................................................. [Para 5]
GVS Projects Pvt. Ltd. — 2020 (32) G.S.T.L. 307 (A.A.R. - GST - A.P.) — Referred .......................... [Para 5]
Sealwel Corporation Pvt. Ltd. — 2020 (32) G.S.T.L. 447 (A.A.R. - GST - A.P.) — Referred ............ [Para 5]
REPRESENTED BY : Shri B. Venkateswaran, GST Consultant, for the
Assessee.
[Order]. - The present application has been filed u/s. 97 of the Central
Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (herein-
after referred to CGST Act and APGST Act respectively) by M/s. Zigma Global
Environ Solutions Private Limited (hereinafter referred to as applicant), regis-
tered under the Goods & Services Tax.
GST LAW TIMES  13th August 2020  96