Mannarai Common Effluent Treatment Plant Private Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- December 19, 2023
- Type:
- Advance Ruling
- Members:
- Ram Niwas, Jagannathan
Subject
Classification of Effluent treated water and its eligibility for exemption: AAR to re-examine the matter
Summary
The case involves Mannarai Common Effluent Treatment Plant (P) Limited seeking clarification on the classification of water sold after treating effluents from dyeing units under the GST Act. The Authority for Advance Ruling (AAR) initially classified…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING,TAMILNADU At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are in pari materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifically…