Membrane Filters (I) Pvt. Ltd ., In re

Date: July 9, 2018

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Borhade, Pankaj Kumar
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Subject Matter

12% GST applicable on the activity of extracting water from tube well, passing it through treatment plant for removing contaminants and eventually lifting it to overhead tank

Classification

Summary

The applicant has been awarded a contract by Govt of Bihar for supply of water after removal of excess iron and to supply all goods and services for achieving the objective of supplying water after removing excess iron. The applicant sought an advanc…

The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/S/Membrane Filters(l) Pvt Ltd., the applicant, seeking an advance ruling in respect of the following question. “What is the rate & HSN code of GST applicable (…

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