Case of Anonymous Indian Charitable Trust, AAR Karnataka Ruling Dated 12th February 2026. The applicant provides services to Gram Panchayat, which include collection and transportation of solid waste from rural areas, segregation and processing of waste, recycling and disposal at authorized facilities, street sweeping and drain cleaning. AAR ruled that the solid waste management services provided by the applicant to the Gram Panchayat qualify for exemption under entry number 3 of Notification 12/2017 dated 28th June 2017, and are services are exempt supplies, not liable to GST.