AAR: Supply of services relating to waste management outsourced by Concessionaire, not exempt

Tamil Nadu AAR denies exemption on supply of services relating to waste collection, segregation, treatment, transportation and disposal services under the Service Agreements entered with Concessionaires under Entry No.3 of Notification no. 12/2017-C.T.(Rate); Notes that applicant has entered into Service Agreements with two Concessionaires, who have been awarded the bid to carry out the work of ‘Collection & Transportation of Solid Waste, Street Sweeping Waste (includin...