Karaipudur Common Effluent Treatment Plant Pvt Ltd ., In re
Date: June 18, 2023
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): R Gopalsamy, N Usha
Subject Matter
Effluent-treated water attracts a nil rate of tax
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…
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…