Unique Aqua Systems ., In re
Date: March 30, 2021
Subject Matter
Provision of RO Plant and undertaking O & M of the same is not a “Pure service” but a composite supply. Not eligible for exemption under Not. 12/2017-CT(R)
Summary
Q. Whether the Services provided by the applicant to the recipient i.e. The Greater Chennai Corporation is a pure service provided to the local authority by way of activity in relation to functions entrusted to a Panchayat under article 243G and Muni…
Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Ser…