Rashtriya Chemicals and Fertilizers Limited ., In re
Date: April 1, 2022
Court: Appellate Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Ashok Mehta, Rajiv Mital
Subject Matter
No GST on 'Treated Water' obtained from STP. AAR ruling set-aside.
Summary
Even after carrying out various physical and biological processes, water coming out from the Sewage Treatment Plant still contains various biological contaminants such as bacteria, virus, E. coli, along with other impurities. Thus, it can be safely c…
1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. The present appeal has been filed under Section 100 of the Central…