Greater Visakhapatnam Smart City Corporation Limited ., In re
Date: May 2, 2024
Subject Matter
No GST on the Sewerage water treated by GVSCCL and supply of Treated Water to various industries by GVSCCL
Summary
The case involves the supply of sewerage treated water by Greater Visakhapatnam Smart City Corporation Limited (GVSCCL) to various entities, particularly Hindustan Petroleum Corporation Limited (HPCL), as part of their contractual agreements. The app…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in parimateria and have the same provisions in…