Case LawGST-ARA- 67/2019-20/B-57
Rashtriya Chemicals and Fertilizers Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- October 9, 2021
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
18% GST on Treated Water obtained from STP
Summary
Question 1. Whether “Treated Water” obtained from STP (classifiable under Chapter 2201) will be eligible for exemption from GST by virtue of SI. No. 99 of the Exemption Notification No. 02/2017- Integrated Tax (Rate) dated 28 June 2…
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. Rashtriya Chemicals and Fertilizers Limited the applicant, seeking an advance ruling in respect of the following questions. 1. Whether “Trea…