Nagpur Waste Water Management Pvt. Ltd ., In re

Date: September 24, 2021

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): T R Ramnani, Rajiv Magoo
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Subject Matter

Royalty paid for supplying "Tertiary Treated Water" to Mahagenco, by treating the Sewage Water supplied by NMC is liable to tax under RCM basis

Reverse Charge Mechanism

Summary

Question 1: –  Whether the Royalty paid or payable by the applicant to Nagpur Municipal Corporation (NMC) for supplying “Tertiary Treated Water” to Mahagenco, by treating the Sewage Water supplied by NMC is liable to tax under…

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 Private Limited, the applicant, seeking an advance ruling in respect of the following questions. 1) Whether the Royalty pai…

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