Maintaining Micro-Compost Centres and Processing Wet Waste from Chennai Corporation Classified as 'Waste Treatment and Disposal Services': AAR

The AAR has ruled that "maintaining micro-compost centres and processing wet waste" from Chennai Corporation is classified as "waste treatment and disposal services." This clarification is significant for waste management companies and local governments, as it provides a clear classification for tax purposes. By defining these activities as a specific service, the AAR has laid the groundwork for determining the GST applicability.