Page 97 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] IN RE : ZIGMA GLOBAL ENVIRON SOLUTIONS PVT. LTD. 183
2. The provisions of the CGST Act and APGST Act are identical, except
for certain provisions. Therefore, unless a specific mention of the dissimilar pro-
vision is made, a reference to the CGST Act would also mean a reference to the
same provision under the APGST Act. Further, henceforth, for the purposes of
this Advance Ruling, a reference to such a similar provision under the CGST or
APGST Act would be mentioned as being under the GST Act.
3. Brief facts of the case :
M/s. Zigma Global Environ Solutions Private Limited (hereinafter re-
ferred to as Applicant), are the service providers of Municipal Solid Waste
(MSW) Management solutions. As an MSW Management company, Zigma
Global offers solutions involving segregation, treatment, recycling of Municipal
Solid Waste (MSW) and thus clearing MSW landfills. The services provided by
Zigma are mandated under the Solid Waste Management Rules, 2016 and Cen-
tral Pollution Control Board Guidelines for Disposal of Legacy Waste, February,
2019.
M/s. Tirupati Smart City Corporation, Tirupati Municipal Corporation,
13-29-M9-100, Tilak Road, East Tirupati-517501, Chittoor District, Andhra Pra-
desh (SPV), which is incorporated on 21-10-2016 as per G.O. Ms. No. 258, Govt.
of A.P have invited tenders for “Solid Waste Management Project - Remediation
of Existing MSW Dumpsite at Ramapuram through Bio-Mining Process under
implementation of the Smart City Mission in Tirupati” and M/s. ZEGS was
awarded with the project.
As per the Request for Proposal document (the “RFP”), the Tirupati
Smart City Corporation Limited (“TSCCL”) intends to enter into a “DESIGN-
BUILD-OPERATE” (DBO) system contract with a Private Service Provider to
implement the project on “Remediation of Ramapuram Dumpsite through Bio-
mining process” (hereinafter referred as Project). The project would involve De-
sign, Erection, Operation and Maintenance of the Bio-mining plant with an ulti-
mate intention to reclaim the existing solid waste dumpsite in the said process in
a scientific manner at Ramapuram dumpsite in TMC area.
Further as per, Volume 2 : Scope of Work including Schedule of Supply,
Functional & Technical Specifications are as under :
(A) Work Requirements
(1) Cope of Work-General
(1.1) Sorting & Segregation
(a) The Contractor after agreement should prepare and submit
detailed project report covering a comprehensive Bio-mining
& Reclamation Plan. This would also include a plan for reduc-
ing the inert should be treated properly as per MSW Rules,
2016.
(b) The Contractor shall take necessary steps and processes that
would bring in control of odour and leachate in the region.
(c) The Contractor shall set up sorting system flexible enough and
convenient for segregation of dumped material.
(d) The Contractor should maximize the separation of recyclables
viz. glass, metal etc. as well other components for generation
of RDF from the dump site.
GST LAW TIMES  13th August 2020  97