Case LawGST-ARA-65/2020-21/21-22/B-35
Nagpur Waste Water Management Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- July 27, 2021
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
Tertiary Treated water is liable to tax @ 18%
Classification
Summary
1. Whether the “Tertiary Treated Water” supplied by the applicant to Maharashtra State Electricity Generating Co. Ltd. (MAHAGENCO) is taxable under the GST law? Tertiary Treated Water is purified sewage water and since it is purified wate…
Judgement
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” respectively] by M/s. Nagpur Waste Water Management Pvt. Ltd. the applicant, seeking an advance ruling in respect of the following questions.- 1. Whether the “Tertiary T…