Case LawAdvance Ruling No. 19/ARA/2023
Karaipudur Common Effluent Treatment Plant Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- June 18, 2023
- Type:
- Advance Ruling
- Members:
- R Gopalsamy, N Usha
Subject
Effluent-treated water attracts a nil rate of tax
Classification
Summary
The ruling describes a case regarding the classification of supply outputs and the nature of treated water under the GST system. The case revolves around whether the supply of outputs should be classified as the sale of goods and whether the classifi…
Judgement
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMIL NADU M/s KaraipudurCommon Effluent Treatment Plant Private Limited, S.F.No.10/1, Karaipudur, Arulpuram post, Tiruppur (hereinafter called as the ‘Applicant’) is registered under the GST Acts with GSTIN: 33AACCK7832M1ZA. 2.0 In their application for Advance Ruling, the Applicant has stated, inter-alia, the following as their natur…