Case Law23/ARA/2021
Kasipalayam Common Effluent Treatment Plant Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- June 18, 2021
- Type:
- Advance Ruling
- Members:
- Senthilvelavan, Kurinjiselvaan
Subject
De-mineralized water for industrial use is classifiable under HSN 2201
Classification
Summary
1. The applicant proposes to purchase the ‘Raw effluents’, treat them on their own account and sell the resultant products such as R.O Water, Glauber Salt, Brine Solution, Mixed Salt at market rates. In this regard, the classification of…
Judgement
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…