Supply of Fresh Waste Processing Machinery to Local Municipality Attracts 18%: AAR:

Supply of Fresh Waste Processing Machinery to Local Municipality Attracts 18%: AAR The applicant, M/s Vishalsinh Mahendrasinh Atodariya, provides door-to-door garbage collection in various localities. The applicant secured a bid to supply Fresh Waste Processing Machinery to Anand Municipality. After he was allotted the tender, machinery was installed by the applicant, and after the installation of the machinery, the applicant showed the invoices charging GST on the supply of machinery to the Nagarpalika. The Nagarpalika asked the applicant to seek an advance ruling on whether the GST is chargeable on the supply made to the local authority.

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Therefore, the applicant filed an application before the Gujarat Authority for Advance Ruling (AAR): The applicant has sought a ruling on the following questions: - "(i) Whether supply of goods to Anand Municipality Corporation (Local Authority of Anand City) attracts GST or it is exempt? (ii) If GST is applicable on the supply of goods to Anand Municipality Corporation, then what will be the rate of GST applicable on the following items?

Sr. No.	Particulars	HSN Code
1	WASTE HOPPER MACHINE 30 TPH	84798200
2	WASTE FEEDING CONVEYOR SYSTEMS 30 TPH	84282019
3	FULLY AUTOMATED WASTE SEGREGATION SCREEN 200 TPD 100 MM	84798999
4	MANUAL SORTING PLATFORM FOR WASTE SORTING	84798999
5	WASTE DISPOSAL CONVEYOR SYSTEM 30 TPH + 100 MM	84798999
6	WASTE SHREDDER MACHINE 100 TPD	84742090
7	WASTE BALING MACHINE 50 TPD	84629190
8	WASTE FEEDING CONVEYOR SYSTEM 30 TPH	84282019
9	FULLY AUTOMATED WASTE SEGREGATION SCREEN 200 TPD 35 MM/16MM	84798999
10	SUSPENDED MAGNETIC SEPARATOR	84798999
11	WASTE DISPOSAL CONVEYOR SYSTEMS 30 TPH 35MM/16MM	84282019
12	MATERIAL RECOVERY FACILITY MRF	84798999
13	EDDY SEPARATOR MACHINE	84798999
14	AIR DENSITY SEPARATOR	84798999
15	ORGANIC WASTE COMPOSTER (GSTPD)	8479

" As per the Gujarat AAR, the supply of goods to Anand Municipality Corporation is subject to GST, and the applicable GST rate is 18% for the impugned supply of goods.