R/Special Civil Application No. 17719 of 2021

NEPRA RESOURCES MANAGEMENT PVT. LTD. v. STATE OF GUJARAT

Date Issued: 24 April 2024
Source: 2024 (85) G.S.T.L. 129 (Guj.)
Views: 11

Summary

Pure services provided to Central Government, State Government or Union territory or local authority - Notified Area Authority - Chapter 99 - Exemption - Petitioner No. 1 is engaged in business of Solid Waste Management and recycling services - Notified Area Authority, Vapi is constituted by State of Gujarat issued notice under Section 16 of Gujarat Industrial Development Act, 1962 - It floated a Tender inviting applications for a Request for Proposal for providing services of collection, sorting and recovery of waste and set up material recovery facility different pollution control laws - It is case of petitioner that services so provided are exempted from payment of GST under Sl. No. 3 of Notification No. 12/2017-C.T. (Rate) and Notification No. 12/2017-S.T. (Rate) - Advance Ruling Authority, Gujarat held that solid waste management services provided is not exempted under Notification No. 12/2017 because services so provided are not pure services as it includes supply of goods - Appellate Authority rejected appeal of petitioner as petitioner is not a ‘local authority’ or ‘Governmental Authority’ - HELD : Contention of petitioner that Notified Area Authority, Vapi is discharging…