GST Relief for Waste Management: Kerala AAR Confirms GST Exemption Under Entry 3B

The present application has been filed by a company named Tiffot Private Limited (Applicant) before the Kerala Authority for Advance Ruling (AAR) Goods and Services (GST) Tax Department, Tax Tower, Thiruvananthapuram. The personal hearing on the matter was held on August 08, 2025.

The applicant is registered under the GST Act, having GSTIN 32AAICT5856E1ZA, and is located at 8/497/A, Karumaloor, Kaitharan Warehouse, Karumaloor.P.O, Paravur, Ernakulam, Kerala, 683511.

The applicant is involved in the business of managing solid waste. The key activity of the applicant is the systematic collection, handling, storage, bundling, transportation, and final disposal of non-recyclable plastic waste generated in various Panchayats and Municipalities across Kerala.

Questions Asked Before Kerala AAR:

Seeking the present Kerala Advance Ruling (No. KER/33/2025), dated October 10, 2025, the applicant has asked the following questions:

“Question 1: Whether the solid waste management services rendered by Tiffot Private Limited to Clean Kerala Company Limited, including the collection, storage, transportation, processing, and bundling of non-recyclable plastic waste for co-processing, are exempt from GST under Entry 3B of Notification No. 13/2023 Central Tax (Rate) dated 19th October 2023, considering that the recipient is a Governmental Authority??

Question 2: Further, in case such services are not explicitly covered under the aforementioned notification, whether they may qualify for GST exemption under any other notifications or circulars issued under the CGST Act, 2017, specifically where services provided to governmental authorities for public sanitation or environmental protection are covered?”

Answers Given by Kerala AAR:

The Kerala Authority for Advance Ruling, Goods and Services Tax, gave the following answers to the questions asked by the applicant:

Answer 1: Yes, the solid waste management services rendered by TIFFOT PRIVATE LIMITED, like systematic collection, handling, storage, bundling, transportation, and final disposal of non-recyclable plastic waste generated in various Panchayats and Municipalities across Kerala, are exempt from GST under Entry 3B of Notification No. 13/2023 Central Tax (Rate) dated October 19, 2023.

Answer 2: In answer to this question, the Kerala AAR says that there is no point in answering this question, as the answer to the first question is in affirmative. The services rendered by the applicant are eligible for GST exemption under Entry 3B of Notification No. 13/2023 Central Tax (Rate) dated October 19, 2023.

Refer to the official advance ruling for complete information