M/s. Zigma Global Environ Solutions Private Limited,

Classification of the services provided by the Applicant.

Whether services provided by the Applicant are exempted under Sl.No.3 of Notification 12/2017 dated 28.07.2017 as amended?

Whether the service recipient i.e., M/s. Tirupati Smart City Corporation is a “Governmental Authority” as per the definition of Notification No:12/2017 Central Tax (Rate) dt:28.06.2017.

Whether the Governmental Authority is liable to deduct TDS as per the provisions of section for the services rendered as state in the Application?