No GST on Maintenance of Micro-Compost Centres & Processing Wet Waste from Chennai Corporation: AAR Rules Tax Exemption

The AAR has ruled that "no GST is applicable on the maintenance of micro-compost centres and processing of wet waste" from Chennai Corporation. The ruling clarifies that these services, which are provided to a government authority, fall under a specific GST exemption for services provided to the government in relation to "public health." This decision provides significant relief to waste management service providers and reinforces the government’s intent to exempt certain services from taxation.